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

Liabilities on Revenue
Year 2020 Quarter 1: Liabilities on Revenue 160.33 (%).Trend:Increase 0% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 56.78 (%).Trend:Decrease 64.59% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 88.57 (%).Trend:Increase 55.99% than previous quarter

Overall: decreasing (-44.76%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 1: Current assets on Revenue 515.91 (%).Trend:Increase 0% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 157.85 (%).Trend:Decrease 69.4% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 273.56 (%).Trend:Increase 73.3% than previous quarter

Overall: decreasing (-46.98%). Fluctuation: **Significant** (high variation).


Cost Efficiency
The data from Quater 1 in 2020 to Quater 1 in 2021 includes 3 quarters.

Ratio of Retained Earnings to Revenue
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue 269.55 (%).Trend:Increase 0% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue 81.39 (%).Trend:Decrease 69.81% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 125.85 (%).Trend:Increase 54.63% than previous quarter

Overall: decreasing (-53.31%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 30.99 (%).Trend:Increase 0% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 22.32 (%).Trend:Decrease 27.98% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 14.72 (%).Trend:Decrease 34.05% than previous quarter

Overall: decreasing (-52.5%). Fluctuation: **Significant** (high variation).


Invest Efficiency
The data from Quater 1 in 2020 to Quater 1 in 2021 includes 3 quarters.

Retained Earning on Assets
Year 2020 Quarter 1: Retained Earning on Assets 17.09 (%).Trend:Increase 0% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets 15.73 (%).Trend:Decrease 7.96% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 16.75 (%).Trend:Increase 6.48% than previous quarter

Overall: decreasing (-1.99%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2020 Quarter 1: Earning Per Share -0.39 (USD).Trend:Increase 0% than previous quarter
Year 2020 Quarter 2: Earning Per Share -1.58 (USD).Trend:Increase 305.13% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.39 (USD).Trend:Decrease 124.68% than previous quarter

Overall: increasing (-200.0%). Fluctuation: **Significant** (high variation).



Financial statements from Q1 2020 to Q1 2021 indicate significant, negative overall trends in several key metrics. Liabilities on revenue and current assets on revenue both decreased, though with substantial volatility.  Cost efficiency, indicated by the ratio of retained earnings to revenue and SG&A expense ratios, also showed substantial overall negative trends and high fluctuations.  Investment efficiency, represented by retained earnings on assets, showed a slight downward trend, with relatively little fluctuation. Earnings per share displayed an erratic pattern, but trended in an upward direction overall, but with extreme fluctuations.