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 54.46 (%).Trend:Decrease 36.6% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 41.31 (%).Trend:Decrease 24.15% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 112.11 (%).Trend:Increase 171.39% than previous quarter

Overall: increasing (105.86%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 73.41 (%).Trend:Decrease 37.53% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 54.55 (%).Trend:Decrease 25.69% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 150.46 (%).Trend:Increase 175.82% than previous quarter

Overall: increasing (104.96%). 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 58.77 (%).Trend:Decrease 47.32% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue 39.16 (%).Trend:Decrease 33.37% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 96.32 (%).Trend:Increase 145.97% than previous quarter

Overall: increasing (63.89%). 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 26.72 (%).Trend:Decrease 11.29% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets 26.56 (%).Trend:Decrease 0.6% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 26.77 (%).Trend:Increase 0.79% than previous quarter

Overall: increasing (0.19%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2020 Quarter 2: Earning Per Share -1.92 (USD).Trend:Decrease 1700.0% than previous quarter
Year 2020 Quarter 3: Earning Per Share -1.7 (USD).Trend:Decrease 11.46% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.4 (USD).Trend:Decrease 123.53% than previous quarter

Overall: increasing (-120.83%). Fluctuation: **Significant** (high variation).



Financial data from Q2 2020 to Q1 2021 shows significant fluctuations in financial performance. Working capital efficiency (liabilities and current assets on revenue) shows increasing trends with substantial variation.  Cost efficiency (retained earnings-to-revenue ratio) also demonstrates an upward trend with considerable volatility. Invest efficiency shows a minor increasing trend with little fluctuation. Earnings per share shows a significant downward trend with significant variation.