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 77.61 (%).Trend:Decrease 56.06% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 68.5 (%).Trend:Decrease 11.74% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 143.03 (%).Trend:Increase 108.8% than previous quarter

Overall: increasing (84.29%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 130.73 (%).Trend:Decrease 57.8% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 92.61 (%).Trend:Decrease 29.16% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 166.82 (%).Trend:Increase 80.13% than previous quarter

Overall: increasing (27.61%). 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 -1060.09 (%).Trend:Decrease 58.06% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -766.51 (%).Trend:Decrease 27.69% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -1345.74 (%).Trend:Increase 75.57% than previous quarter

Overall: decreasing (26.95%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 49.49 (%).Trend:Decrease 18.06% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 52.09 (%).Trend:Increase 5.25% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 28.76 (%).Trend:Decrease 44.79% than previous quarter

Overall: decreasing (-41.89%). 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 -489.43 (%).Trend:Decrease 14.73% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -505.41 (%).Trend:Increase 3.27% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -510.75 (%).Trend:Increase 1.06% than previous quarter

Overall: decreasing (4.36%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 2: Earning Per Share -0.34 (USD).Trend:Increase 0% than previous quarter
Year 2020 Quarter 3: Earning Per Share -1.0 (USD).Trend:Increase 194.12% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.41 (USD).Trend:Decrease 141.0% than previous quarter

Overall: increasing (-220.59%). Fluctuation: **Significant** (high variation).



Working capital efficiency shows fluctuating trends. Liabilities on revenue increased significantly from Q2 2020 to Q1 2021, then decreased and increased again. Current assets on revenue also trended upward with significant variation, increasing from Q2 2020 to Q1 2021. Cost efficiency reveals a general downward trend for the ratio of retained earnings to revenue, SG&A expense ratio, and retained earnings on assets, all with substantial fluctuation. Earnings per share also exhibit substantial fluctuation, trending upward overall.  Invest efficiency shows a general decrease in retained earnings on assets with significant variation over the period.