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 71.02 (%).Trend:Decrease 3.77% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 46.74 (%).Trend:Decrease 34.19% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 67.85 (%).Trend:Increase 45.16% than previous quarter

Overall: decreasing (-4.46%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 313.72 (%).Trend:Increase 82.25% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 193.68 (%).Trend:Decrease 38.26% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 650.89 (%).Trend:Increase 236.06% than previous quarter

Overall: increasing (107.47%). 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 -431.77 (%).Trend:Decrease 51.2% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -261.33 (%).Trend:Decrease 39.47% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -524.04 (%).Trend:Increase 100.53% than previous quarter

Overall: decreasing (21.37%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio

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 -100.42 (%).Trend:Decrease 53.64% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -98.71 (%).Trend:Decrease 1.7% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -65.26 (%).Trend:Decrease 33.89% than previous quarter

Overall: increasing (-35.01%). Fluctuation: **Significant** (high variation).

Earning Per Share


From Q2 2020 to Q1 2021, Liabilities on Revenue showed a slight overall decrease (-4.46%) with moderate fluctuation. Current assets on Revenue increased significantly (107.47%), with high variation. The Ratio of Retained Earnings to Revenue decreased (21.37%), exhibiting significant fluctuation. Retained Earning on Assets increased (-35.01%), showing significant variation.