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 149.66 (%).Trend:Decrease 67.09% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 86.3 (%).Trend:Decrease 42.34% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 198.15 (%).Trend:Increase 129.61% than previous quarter

Overall: increasing (32.4%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 64.44 (%).Trend:Decrease 43.56% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 76.66 (%).Trend:Increase 18.96% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 182.8 (%).Trend:Increase 138.46% than previous quarter

Overall: increasing (183.67%). 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 -2123.22 (%).Trend:Decrease 50.94% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -1346.5 (%).Trend:Decrease 36.58% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -3458.83 (%).Trend:Increase 156.88% than previous quarter

Overall: decreasing (62.9%). 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 -348.81 (%).Trend:Increase 3.29% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -336.41 (%).Trend:Decrease 3.55% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -357.52 (%).Trend:Increase 6.28% than previous quarter

Overall: decreasing (2.5%). Fluctuation: **Significant** (high variation).

Earning Per Share


Working capital efficiency shows significant fluctuation in liabilities and current assets on revenue between Q2 2020 and Q1 2021. Liabilities on revenue decreased substantially in Q2 2020, then increased significantly in Q1 2021, before decreasing again. Current assets on revenue also showed significant fluctuation, decreasing in Q2 2020, increasing in Q3 2020, and again increasing substantially in Q1 2021. Cost efficiency, measured by the ratio of retained earnings to revenue, is consistently decreasing with substantial fluctuation across the same period. Invest efficiency, measured by retained earnings on assets, shows a decreasing trend with high volatility.  Overall, the financial performance exhibits significant fluctuations, indicating instability in several key areas.