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 111.33 (%).Trend:Decrease 59.07% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 61.4 (%).Trend:Decrease 44.85% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 184.68 (%).Trend:Increase 200.78% than previous quarter

Overall: increasing (65.89%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 310.74 (%).Trend:Decrease 56.03% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 382.39 (%).Trend:Increase 23.06% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 1784.72 (%).Trend:Increase 366.73% than previous quarter

Overall: increasing (474.35%). 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 -411.28 (%).Trend:Decrease 47.37% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -288.22 (%).Trend:Decrease 29.92% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -930.38 (%).Trend:Increase 222.8% than previous quarter

Overall: decreasing (126.22%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 38.75 (%).Trend:Increase 2.08% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 38.95 (%).Trend:Increase 0.52% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 49.91 (%).Trend:Increase 28.14% than previous quarter

Overall: increasing (28.8%). Fluctuation: **Neutral** (moderate 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 -109.25 (%).Trend:Increase 10.82% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -67.73 (%).Trend:Decrease 38.0% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -49.12 (%).Trend:Decrease 27.48% than previous quarter

Overall: increasing (-55.04%). Fluctuation: **Significant** (high variation).

Earning Per Share


From Q2 2020 to Q1 2021, liabilities on revenue increased significantly to 184.68%, followed by a decrease to 80.11%. Current assets on revenue also demonstrate substantial growth, climbing to 1784.72% before decreasing. Cost efficiency shows a substantial decrease in the ratio of retained earnings to revenue.  The SG&A expense ratio displays a moderate increase throughout the period, showcasing a neutral level of fluctuation. Investment efficiency (retained earnings on assets) also shows a significant increasing trend but with high volatility.