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 36.41 (%).Trend:Decrease 46.58% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 29.85 (%).Trend:Decrease 18.02% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 64.23 (%).Trend:Increase 115.18% than previous quarter

Overall: increasing (76.41%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 41.09 (%).Trend:Decrease 44.93% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 24.8 (%).Trend:Decrease 39.64% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 73.79 (%).Trend:Increase 197.54% than previous quarter

Overall: increasing (79.58%). 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
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
Earning Per Share


Financial statements from Q2 2020 to Q1 2021 show a reversal in working capital trends. Liabilities on revenue increased sharply from Q3 2020 to Q1 2021, but decreased again in Q2 2021.  Current assets on revenue similarly increased significantly in Q1 2021 after significant decreases in prior quarters. The significant fluctuations suggest a potentially unstable financial situation, requiring further analysis.