Working Capital Efficiency
The data from Quater 2 in 2020 to Quater 1 in 2021 includes 3 quarters.

Liabilities on Revenue
Year 2020 Quarter 2: Liabilities on Revenue 83.83 (%).Trend:Decrease 54.19% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 57.26 (%).Trend:Decrease 31.7% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 185.23 (%).Trend:Increase 223.49% than previous quarter

Overall: increasing (120.96%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 347.73 (%).Trend:Decrease 51.95% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 219.81 (%).Trend:Decrease 36.79% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 613.11 (%).Trend:Increase 178.93% than previous quarter

Overall: increasing (76.32%). Fluctuation: **Significant** (high variation).


Cost Efficiency
The data from Quater 2 in 2020 to Quater 1 in 2021 includes 3 quarters.

Ratio of Retained Earnings to Revenue
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue -1712.61 (%).Trend:Decrease 51.3% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -1110.34 (%).Trend:Decrease 35.17% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -3136.8 (%).Trend:Increase 182.51% than previous quarter

Overall: decreasing (83.16%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 62.22 (%).Trend:Decrease 3.65% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 59.91 (%).Trend:Decrease 3.71% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 64.84 (%).Trend:Increase 8.23% than previous quarter

Overall: increasing (4.21%). Fluctuation: **Little** (low variation).


Invest Efficiency
The data from Quater 2 in 2020 to Quater 1 in 2021 includes 3 quarters.

Retained Earning on Assets
Year 2020 Quarter 2: Retained Earning on Assets -409.04 (%).Trend:Increase 1.66% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -419.77 (%).Trend:Increase 2.62% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -420.44 (%).Trend:Increase 0.16% than previous quarter

Overall: decreasing (2.79%). Fluctuation: **Significant** (high variation).

Earning Per Share


From Q2 2020 to Q1 2021, Liabilities on Revenue increased significantly (120.96%), and Current assets on Revenue increased by 76.32%, both showing high variation. The Ratio of Retained Earnings to Revenue decreased significantly (-83.16%) with significant fluctuation. Conversely, the Selling, General & Administrative (SG&A) Expense Ratio increased slightly (4.21%) with low variation. Retained Earning on Assets decreased by 2.79% with significant variation.