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 and current assets on revenue increased significantly, indicating potential growth but also high volatility.  The ratio of retained earnings to revenue decreased significantly, suggesting profitability concerns. However, SG&A expenses increased only slightly. Retained earnings on assets slightly decreased.  Significant fluctuation characterizes most metrics.