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 33.52 (%).Trend:Decrease 47.77% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 25.14 (%).Trend:Decrease 25.0% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 71.91 (%).Trend:Increase 186.04% than previous quarter

Overall: increasing (114.53%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 397.32 (%).Trend:Decrease 51.98% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 256.8 (%).Trend:Decrease 35.37% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 358.37 (%).Trend:Increase 39.55% than previous quarter

Overall: decreasing (-9.8%). Fluctuation: **Neutral** (moderate 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 -18.74 (%).Trend:Increase 95.01% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -12.86 (%).Trend:Decrease 31.38% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -48.31 (%).Trend:Increase 275.66% than previous quarter

Overall: decreasing (157.79%). 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 -4.14 (%).Trend:Increase 318.18% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -4.41 (%).Trend:Increase 6.52% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -5.12 (%).Trend:Increase 16.1% than previous quarter

Overall: decreasing (23.67%). Fluctuation: **Significant** (high variation).

Earning Per Share


From Q2 2020 to Q1 2021, liabilities on revenue increased (114.53%), while current assets on revenue decreased slightly (-9.8%). The ratio of retained earnings to revenue decreased substantially (157.79%), and retained earnings on assets also decreased (23.67%).  Significant fluctuation is evident in liabilities, retained earnings, and retained earnings on assets.