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 77.61 (%).Trend:Decrease 56.06% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 68.5 (%).Trend:Decrease 11.74% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 143.03 (%).Trend:Increase 108.8% than previous quarter

Overall: increasing (84.29%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 130.73 (%).Trend:Decrease 57.8% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 92.61 (%).Trend:Decrease 29.16% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 166.82 (%).Trend:Increase 80.13% than previous quarter

Overall: increasing (27.61%). 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 -1060.09 (%).Trend:Decrease 58.06% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -766.51 (%).Trend:Decrease 27.69% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -1345.74 (%).Trend:Increase 75.57% than previous quarter

Overall: decreasing (26.95%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 49.49 (%).Trend:Decrease 18.06% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 52.09 (%).Trend:Increase 5.25% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 28.76 (%).Trend:Decrease 44.79% than previous quarter

Overall: decreasing (-41.89%). 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 -489.43 (%).Trend:Decrease 14.73% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -505.41 (%).Trend:Increase 3.27% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -510.75 (%).Trend:Increase 1.06% than previous quarter

Overall: decreasing (4.36%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 2: Earning Per Share -0.34 (USD).Trend:Increase 0% than previous quarter
Year 2020 Quarter 3: Earning Per Share -1.0 (USD).Trend:Increase 194.12% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.41 (USD).Trend:Decrease 141.0% than previous quarter

Overall: increasing (-220.59%). Fluctuation: **Significant** (high variation).



From Q2 2020 to Q1 2021, liabilities on revenue increased significantly (84.29%), and current assets on revenue increased moderately (27.61%).  The ratio of retained earnings to revenue decreased significantly (26.95%), while the SG&A expense ratio decreased significantly (-41.89%).  Retained earnings on assets decreased slightly (4.36%), and earnings per share showed a significant increase (-220.59%). High fluctuation was evident in most metrics.