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 54.32 (%).Trend:Decrease 48.19% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 29.75 (%).Trend:Decrease 45.23% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 90.6 (%).Trend:Increase 204.54% than previous quarter

Overall: increasing (66.79%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 188.81 (%).Trend:Decrease 43.52% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 123.08 (%).Trend:Decrease 34.81% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 217.08 (%).Trend:Increase 76.37% than previous quarter

Overall: increasing (14.97%). 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 -531.37 (%).Trend:Decrease 41.49% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -331.96 (%).Trend:Decrease 37.53% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -366.98 (%).Trend:Increase 10.55% than previous quarter

Overall: increasing (-30.94%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 22.39 (%).Trend:Increase 5.86% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 19.94 (%).Trend:Decrease 10.94% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 9.3 (%).Trend:Decrease 53.36% than previous quarter

Overall: decreasing (-58.46%). 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 -97.48 (%).Trend:Increase 2.44% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -95.45 (%).Trend:Decrease 2.08% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -72.64 (%).Trend:Decrease 23.9% than previous quarter

Overall: increasing (-25.48%). Fluctuation: **Significant** (high variation).

Earning Per Share


From Q2 2020 to Q1 2021, liabilities on revenue increased significantly (66.79%). Current assets on revenue increased moderately (14.97%). The ratio of retained earnings to revenue increased (-30.94%).  SG&A expense ratio decreased significantly (-58.46%).  Retained earnings on assets showed an increase (-25.48%), indicating improvement.