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 87.31 (%).Trend:Decrease 46.57% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 60.69 (%).Trend:Decrease 30.49% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 88.48 (%).Trend:Increase 45.79% than previous quarter

Overall: increasing (1.34%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 284.21 (%).Trend:Decrease 32.57% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 194.48 (%).Trend:Decrease 31.57% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 470.91 (%).Trend:Increase 142.14% than previous quarter

Overall: increasing (65.69%). 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 -179.11 (%).Trend:Decrease 45.14% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -62.75 (%).Trend:Decrease 64.97% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -173.7 (%).Trend:Increase 176.81% than previous quarter

Overall: increasing (-3.02%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 38.94 (%).Trend:Increase 4.4% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 38.5 (%).Trend:Decrease 1.13% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 35.87 (%).Trend:Decrease 6.83% than previous quarter

Overall: decreasing (-7.88%). Fluctuation: **Little** (low 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 -31.47 (%).Trend:Decrease 9.33% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -14.35 (%).Trend:Decrease 54.4% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -14.54 (%).Trend:Increase 1.32% than previous quarter

Overall: increasing (-53.8%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 2: Earning Per Share 0.29 (USD).Trend:Decrease 35.56% than previous quarter
Year 2020 Quarter 3: Earning Per Share 4.63 (USD).Trend:Increase 1496.55% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.1 (USD).Trend:Decrease 97.84% than previous quarter

Overall: decreasing (-65.52%). Fluctuation: **Significant** (high variation).



Between Q2 2020 and Q1 2021, liabilities on revenue showed a slight overall increase with moderate fluctuation. Current assets on revenue increased significantly with high variation.  The ratio of retained earnings to revenue also increased significantly, while SG&A expense ratio decreased considerably with low variation. Retained earnings on assets showed an overall increase with high variation,  Earnings per share decreased significantly with high fluctuation. The data covers three quarters.