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 40.46 (%).Trend:Decrease 44.88% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 30.08 (%).Trend:Decrease 25.65% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 98.63 (%).Trend:Increase 227.89% than previous quarter

Overall: increasing (143.77%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 310.51 (%).Trend:Increase 30.11% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 199.06 (%).Trend:Decrease 35.89% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 503.25 (%).Trend:Increase 152.81% than previous quarter

Overall: increasing (62.07%). 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 -326.26 (%).Trend:Decrease 41.85% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -209.53 (%).Trend:Decrease 35.78% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -585.86 (%).Trend:Increase 179.61% than previous quarter

Overall: decreasing (79.57%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 71.93 (%).Trend:Decrease 10.45% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 68.14 (%).Trend:Decrease 5.27% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 83.02 (%).Trend:Increase 21.84% than previous quarter

Overall: increasing (15.42%). 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 -43.57 (%).Trend:Decrease 22.99% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -44.05 (%).Trend:Increase 1.1% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -49.62 (%).Trend:Increase 12.64% than previous quarter

Overall: decreasing (13.89%). Fluctuation: **Significant** (high variation).

Earning Per Share


Between Q2 2020 and Q1 2021, liabilities on revenue saw a substantial increase (143.77%), and current assets on revenue also increased (62.07%), both with significant fluctuations. The ratio of retained earnings to revenue decreased significantly (79.57%) with high variation. The SG&A expense ratio increased moderately (15.42%). Retained earnings on assets decreased (13.89%) with significant fluctuation.