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

Liabilities on Revenue
Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 219.57 (%).Trend:Decrease 27.33% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 142.4 (%).Trend:Decrease 35.15% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 395.78 (%).Trend:Increase 177.94% than previous quarter

Overall: increasing (80.25%). 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 -210.11 (%).Trend:Decrease 50.17% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -131.26 (%).Trend:Decrease 37.53% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -324.67 (%).Trend:Increase 147.35% than previous quarter

Overall: decreasing (54.52%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 20.9 (%).Trend:Increase 1.16% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 19.8 (%).Trend:Decrease 5.26% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 19.52 (%).Trend:Decrease 1.41% than previous quarter

Overall: decreasing (-6.6%). 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 -50.23 (%).Trend:Decrease 16.55% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -48.23 (%).Trend:Decrease 3.98% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -40.28 (%).Trend:Decrease 16.48% than previous quarter

Overall: increasing (-19.81%). Fluctuation: **Significant** (high variation).

Earning Per Share


Working capital efficiency shows significant fluctuation, with current assets on revenue decreasing in Q2 2020 and Q3 2020, then increasing substantially in Q1 2021.  Cost efficiency is also marked by significant fluctuation, with the ratio of retained earnings to revenue decreasing across all three quarters.  The Selling, General & Administrative (SG&A) expense ratio shows a slightly decreasing trend overall, with little fluctuation.  Investment efficiency, as measured by retained earnings on assets, is also characterized by substantial variation.