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 94.43 (%).Trend:Decrease 44.09% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 73.85 (%).Trend:Decrease 21.79% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 110.42 (%).Trend:Increase 49.52% than previous quarter

Overall: increasing (16.93%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 85.35 (%).Trend:Decrease 56.85% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 48.3 (%).Trend:Decrease 43.41% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 66.9 (%).Trend:Increase 38.51% than previous quarter

Overall: decreasing (-21.62%). 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 296.28 (%).Trend:Decrease 46.51% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue 187.63 (%).Trend:Decrease 36.67% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 376.97 (%).Trend:Increase 100.91% than previous quarter

Overall: increasing (27.23%). 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 17.97 (%).Trend:Decrease 6.6% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets 15.87 (%).Trend:Decrease 11.69% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 19.37 (%).Trend:Increase 22.05% than previous quarter

Overall: increasing (7.79%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2020 Quarter 2: Earning Per Share -2.54 (USD).Trend:Increase 44.32% than previous quarter
Year 2020 Quarter 3: Earning Per Share -3.56 (USD).Trend:Increase 40.16% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.45 (USD).Trend:Decrease 112.64% than previous quarter

Overall: increasing (-117.72%). Fluctuation: **Significant** (high variation).



Financial data from Q2 2020 to Q1 2021 reveals a mixed picture of financial performance. Liabilities on revenue show a neutral increase, while current assets display a significant decrease. Cost efficiency, as shown by the ratio of retained earnings to revenue, exhibits an overall increase despite significant fluctuations, suggesting potential challenges with revenue generation. Investment efficiency, measured by retained earnings on assets, shows a mild uptrend, while earnings per share show a trend toward increase, yet with extreme fluctuation and overall negativity, implying potential instability.