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 78.11 (%).Trend:Decrease 53.82% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 49.59 (%).Trend:Decrease 36.51% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 128.27 (%).Trend:Increase 158.66% than previous quarter

Overall: increasing (64.22%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 243.25 (%).Trend:Increase 82.02% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 179.08 (%).Trend:Decrease 26.38% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 885.72 (%).Trend:Increase 394.59% than previous quarter

Overall: increasing (264.12%). 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 -92.07 (%).Trend:Decrease 36.6% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -69.93 (%).Trend:Decrease 24.05% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -403.46 (%).Trend:Increase 476.95% than previous quarter

Overall: decreasing (338.21%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 48.95 (%).Trend:Increase 6.34% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 57.89 (%).Trend:Increase 18.26% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 49.23 (%).Trend:Decrease 14.96% than previous quarter

Overall: increasing (0.57%). 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 -7.14 (%).Trend:Increase 3.33% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -7.26 (%).Trend:Increase 1.68% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -13.61 (%).Trend:Increase 87.47% than previous quarter

Overall: decreasing (90.62%). Fluctuation: **Significant** (high variation).

Earning Per Share


Analyzing Q2 2020 to Q1 2021 data shows significant increases in liabilities on revenue (64.22%) and current assets on revenue (264.12%).  A sharp decrease (-338.21%) is observed in the ratio of retained earnings to revenue.  The SG&A expense ratio showed a minor increase (0.57%), while retained earnings on assets decreased considerably (-90.62%).