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 63.09 (%).Trend:Decrease 58.53% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 49.38 (%).Trend:Decrease 21.73% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 131.65 (%).Trend:Increase 166.61% than previous quarter

Overall: increasing (108.67%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 244.54 (%).Trend:Increase 26.34% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 163.6 (%).Trend:Decrease 33.1% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 529.47 (%).Trend:Increase 223.64% than previous quarter

Overall: increasing (116.52%). 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 -166.69 (%).Trend:Decrease 44.54% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -116.88 (%).Trend:Decrease 29.88% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -349.16 (%).Trend:Increase 198.73% than previous quarter

Overall: decreasing (109.47%). 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 -24.71 (%).Trend:Decrease 10.79% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -26.55 (%).Trend:Increase 7.45% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -28.64 (%).Trend:Increase 7.87% than previous quarter

Overall: decreasing (15.9%). Fluctuation: **Significant** (high variation).

Earning Per Share


Q2 2020 - Q1 2021 data indicates substantial increases in both liabilities and current assets on revenue, suggesting potential working capital improvements. However, cost efficiency metrics deteriorated, with a significant decrease in the ratio of retained earnings to revenue and retained earnings on assets.  High volatility is evident.