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 841.59 (%).Trend:Decrease 58.77% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 549.12 (%).Trend:Decrease 34.75% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 226.29 (%).Trend:Decrease 58.79% than previous quarter

Overall: decreasing (-73.11%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 1063.59 (%).Trend:Decrease 28.85% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 647.91 (%).Trend:Decrease 39.08% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 11687.22 (%).Trend:Increase 1703.83% than previous quarter

Overall: increasing (998.85%). 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 -5228.65 (%).Trend:Decrease 47.48% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -2924.88 (%).Trend:Decrease 44.06% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -4849.46 (%).Trend:Increase 65.8% than previous quarter

Overall: increasing (-7.25%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 560.01 (%).Trend:Decrease 13.66% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 479.5 (%).Trend:Decrease 14.38% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 300.76 (%).Trend:Decrease 37.28% than previous quarter

Overall: decreasing (-46.29%). Fluctuation: **Significant** (high 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 -445.52 (%).Trend:Decrease 24.75% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -318.87 (%).Trend:Decrease 28.43% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -39.92 (%).Trend:Decrease 87.48% than previous quarter

Overall: increasing (-91.04%). Fluctuation: **Significant** (high variation).

Earning Per Share


From Q2 2020 to Q1 2021, liabilities on revenue consistently decreased (-73.11%) with high variation. Conversely, current assets on revenue sharply increased (998.85%), also showing high variation. The ratio of retained earnings to revenue showed an overall increase (-7.25%), with significant fluctuation.  The SG&A expense ratio decreased significantly (-46.29%), exhibiting high variation. Retained earnings on assets increased (-91.04%), demonstrating high fluctuation.