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 391.71 (%).Trend:Increase 46.08% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 246.75 (%).Trend:Decrease 37.01% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 131.3 (%).Trend:Decrease 46.79% than previous quarter

Overall: decreasing (-66.48%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 1953.82 (%).Trend:Increase 9.88% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 1074.05 (%).Trend:Decrease 45.03% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 513.03 (%).Trend:Decrease 52.23% than previous quarter

Overall: decreasing (-73.74%). 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 -9442.84 (%).Trend:Decrease 16.27% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -4735.37 (%).Trend:Decrease 49.85% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -1551.78 (%).Trend:Decrease 67.23% than previous quarter

Overall: increasing (-83.57%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 293.52 (%).Trend:Increase 53.15% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 227.47 (%).Trend:Decrease 22.5% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 26.91 (%).Trend:Decrease 88.17% than previous quarter

Overall: decreasing (-90.83%). 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 -389.6 (%).Trend:Decrease 17.98% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -361.8 (%).Trend:Decrease 7.14% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -263.85 (%).Trend:Decrease 27.07% than previous quarter

Overall: increasing (-32.28%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial analysis from Q2 2020 to Q1 2021 indicates significant volatility. Liabilities on revenue decreased, while current assets on revenue also declined sharply. The ratio of retained earnings to revenue showed a pronounced negative increase. SG&A expense ratio decreased substantially. Investment efficiency, represented by retained earnings on assets, showed a negative increase.  The lack of data on Earnings Per Share makes evaluating the overall financial health more complex.