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 101.26 (%).Trend:Decrease 63.91% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 135.81 (%).Trend:Increase 34.12% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 116.98 (%).Trend:Decrease 13.86% than previous quarter

Overall: increasing (15.52%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 129.37 (%).Trend:Decrease 17.16% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 244.61 (%).Trend:Increase 89.08% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 182.14 (%).Trend:Decrease 25.54% than previous quarter

Overall: increasing (40.79%). 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 -256.24 (%).Trend:Decrease 55.96% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -169.07 (%).Trend:Decrease 34.02% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -157.57 (%).Trend:Decrease 6.8% than previous quarter

Overall: increasing (-38.51%). 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 -123.61 (%).Trend:Decrease 28.47% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -31.34 (%).Trend:Decrease 74.65% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -37.69 (%).Trend:Increase 20.26% than previous quarter

Overall: increasing (-69.51%). Fluctuation: **Significant** (high variation).

Earning Per Share


The analysis covers three quarters (Q2 2020 - Q1 2021).  Liabilities on revenue showed an overall increase (15.52%), while current assets on revenue also increased (40.79%), but both metrics demonstrate significant fluctuation.  The ratio of retained earnings to revenue increased (-38.51%), and retained earnings on assets increased (-69.51%), both with considerable variation.