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 244.66 (%).Trend:Increase 23.81% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 131.37 (%).Trend:Decrease 46.31% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 274.24 (%).Trend:Increase 108.75% than previous quarter

Overall: increasing (12.09%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 239.79 (%).Trend:Decrease 53.19% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 3236.25 (%).Trend:Increase 1249.62% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 592.76 (%).Trend:Decrease 81.68% than previous quarter

Overall: increasing (147.2%). 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 34464.07 (%).Trend:Decrease 48.75% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue 23327.31 (%).Trend:Decrease 32.31% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 1305.18 (%).Trend:Decrease 94.4% than previous quarter

Overall: decreasing (-96.21%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 235.43 (%).Trend:Increase 14.78% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 300.04 (%).Trend:Increase 27.44% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 42.38 (%).Trend:Decrease 85.88% than previous quarter

Overall: decreasing (-82.0%). 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 22.96 (%).Trend:Increase 1.68% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets 22.56 (%).Trend:Decrease 1.74% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 15.7 (%).Trend:Decrease 30.41% than previous quarter

Overall: decreasing (-31.62%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share


Data from Q2 2020 to Q1 2021 shows substantial variability. Liabilities on revenue increased by 12.09%, while current assets increased considerably (147.2%). The ratio of retained earnings to revenue decreased significantly (-96.21%), indicating a major decline. SG&A expenses decreased significantly (-82%), and retained earnings on assets also decreased (-31.62%).  The overall picture depicts substantial instability and warrants further scrutiny.