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 202.53 (%).Trend:Decrease 59.75% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 111.91 (%).Trend:Decrease 44.74% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 308.49 (%).Trend:Increase 175.66% than previous quarter

Overall: increasing (52.32%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 648.95 (%).Trend:Decrease 62.5% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 289.5 (%).Trend:Decrease 55.39% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 941.52 (%).Trend:Increase 225.22% than previous quarter

Overall: increasing (45.08%). 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 -3504.09 (%).Trend:Decrease 42.94% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -1978.64 (%).Trend:Decrease 43.53% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -4622.61 (%).Trend:Increase 133.63% than previous quarter

Overall: decreasing (31.92%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 458.65 (%).Trend:Decrease 1.3% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 340.51 (%).Trend:Decrease 25.76% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 213.47 (%).Trend:Decrease 37.31% than previous quarter

Overall: decreasing (-53.46%). Fluctuation: **Significant** (high 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 -391.29 (%).Trend:Increase 39.73% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -472.03 (%).Trend:Increase 20.63% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -383.75 (%).Trend:Decrease 18.7% than previous quarter

Overall: increasing (-1.93%). Fluctuation: **Significant** (high variation).

Earning Per Share


From Q2 2020 to Q1 2021, liabilities on revenue increased (52.32%), and current assets on revenue also increased (45.08%), both with significant fluctuation.  Cost efficiency shows the ratio of retained earnings to revenue decreased (31.92%), with high variation. The SG&A expense ratio also decreased (53.46%), showing significant fluctuation. Retained earnings on assets increased slightly (-1.93%), with high variation.