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 185.95 (%).Trend:Decrease 30.66% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 91.6 (%).Trend:Decrease 50.74% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 265.79 (%).Trend:Increase 190.16% than previous quarter

Overall: increasing (42.94%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 81.61 (%).Trend:Decrease 52.67% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 46.5 (%).Trend:Decrease 43.02% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 209.93 (%).Trend:Increase 351.46% than previous quarter

Overall: increasing (157.24%). 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 -82.96 (%).Trend:Increase 29.04% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -51.64 (%).Trend:Decrease 37.75% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -152.61 (%).Trend:Increase 195.53% than previous quarter

Overall: decreasing (83.96%). 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 -21.77 (%).Trend:Increase 163.56% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -20.32 (%).Trend:Decrease 6.66% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -18.94 (%).Trend:Decrease 6.79% than previous quarter

Overall: increasing (-13.0%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 2: Earning Per Share -3.72 (USD).Trend:Decrease 1588.0% than previous quarter
Year 2020 Quarter 3: Earning Per Share -3.35 (USD).Trend:Decrease 9.95% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.06 (USD).Trend:Decrease 101.79% than previous quarter

Overall: increasing (-101.61%). Fluctuation: **Significant** (high variation).



Working capital efficiency exhibits considerable volatility. Liabilities on revenue increased overall, yet showed substantial quarter-to-quarter changes. Current assets on revenue also increased, but with similarly large quarter-to-quarter variations. Cost efficiency, as seen in the ratio of retained earnings to revenue, decreased significantly, demonstrating considerable fluctuations.  Investment efficiency, measured by retained earnings on assets, shows an increase overall, but with notable variability.  Earnings per share also show a rise, albeit a negative one (-101.61%), with considerable fluctuations.