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 51.77 (%).Trend:Decrease 43.19% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 32.64 (%).Trend:Decrease 36.95% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 93.0 (%).Trend:Increase 184.93% than previous quarter

Overall: increasing (79.64%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 90.61 (%).Trend:Decrease 41.44% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 54.18 (%).Trend:Decrease 40.21% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 160.45 (%).Trend:Increase 196.14% than previous quarter

Overall: increasing (77.08%). 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 -40.14 (%).Trend:Decrease 39.06% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -28.18 (%).Trend:Decrease 29.8% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -89.3 (%).Trend:Increase 216.89% than previous quarter

Overall: decreasing (122.47%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 14.56 (%).Trend:Decrease 4.84% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 14.26 (%).Trend:Decrease 2.06% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 14.13 (%).Trend:Decrease 0.91% than previous quarter

Overall: decreasing (-2.95%). 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 -11.74 (%).Trend:Increase 21.66% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -12.97 (%).Trend:Increase 10.48% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -13.85 (%).Trend:Increase 6.78% than previous quarter

Overall: decreasing (17.97%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 2: Earning Per Share -2.6 (USD).Trend:Increase 192.13% than previous quarter
Year 2020 Quarter 3: Earning Per Share -3.26 (USD).Trend:Increase 25.38% than previous quarter
Year 2021 Quarter 1: Earning Per Share -0.55 (USD).Trend:Decrease 83.13% than previous quarter

Overall: increasing (-78.85%). Fluctuation: **Significant** (high variation).



Q2 2020 to Q1 2021 data reveals significant fluctuations. Liabilities on Revenue increased by 79.64%, while Current assets on Revenue increased by 77.08%, both significantly. The Ratio of Retained Earnings to Revenue decreased by 122.47%.  The SG&A Expense Ratio decreased slightly by -2.95%. Retained Earning on Assets decreased by 17.97% with significant fluctuation, while Earnings Per Share increased by -78.85% with significant fluctuation.