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 91.31 (%).Trend:Decrease 17.95% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 43.81 (%).Trend:Decrease 52.02% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 160.22 (%).Trend:Increase 265.72% than previous quarter

Overall: increasing (75.47%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 166.93 (%).Trend:Decrease 18.02% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 91.39 (%).Trend:Decrease 45.25% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 164.03 (%).Trend:Increase 79.48% than previous quarter

Overall: decreasing (-1.74%). 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 -1.94 (%).Trend:Decrease 113.99% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue 1.16 (%).Trend:Decrease 159.79% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 27.93 (%).Trend:Increase 2307.76% than previous quarter

Overall: increasing (-1539.69%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 56.16 (%).Trend:Increase 14.38% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 49.0 (%).Trend:Decrease 12.75% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 36.51 (%).Trend:Decrease 25.49% than previous quarter

Overall: decreasing (-34.99%). Fluctuation: **Neutral** (moderate 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 -0.26 (%).Trend:Decrease 121.31% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets 0.27 (%).Trend:Decrease 203.85% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 3.13 (%).Trend:Increase 1059.26% than previous quarter

Overall: increasing (-1303.85%). Fluctuation: **Significant** (high variation).

Earning Per Share


Analyzing Q2 2020 - Q1 2021 data reveals significant volatility. Liabilities on revenue increased substantially (75.47%), while current assets showed a minor overall decrease (-1.74%), both exhibiting high variability.  Cost efficiency metrics, specifically the ratio of retained earnings to revenue and retained earnings on assets, experienced considerable increases, reflecting significant fluctuations.  Conversely, the SG&A expense ratio decreased considerably (-34.99%) with moderate fluctuation.