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 55.25 (%).Trend:Decrease 49.5% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 35.89 (%).Trend:Decrease 35.04% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 130.26 (%).Trend:Increase 262.94% than previous quarter

Overall: increasing (135.76%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 69.35 (%).Trend:Decrease 49.75% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 46.75 (%).Trend:Decrease 32.59% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 183.09 (%).Trend:Increase 291.64% than previous quarter

Overall: increasing (164.01%). 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 11.54 (%).Trend:Decrease 54.44% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue 8.34 (%).Trend:Decrease 27.73% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 21.18 (%).Trend:Increase 153.96% than previous quarter

Overall: increasing (83.54%). 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 5.56 (%).Trend:Decrease 14.59% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets 6.15 (%).Trend:Increase 10.61% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 4.35 (%).Trend:Decrease 29.27% than previous quarter

Overall: decreasing (-21.76%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2020 Quarter 2: Earning Per Share -1.13 (USD).Trend:Increase 59.15% than previous quarter
Year 2020 Quarter 3: Earning Per Share -0.9 (USD).Trend:Decrease 20.35% than previous quarter
Year 2021 Quarter 1: Earning Per Share -0.31 (USD).Trend:Decrease 65.56% than previous quarter

Overall: increasing (-72.57%). Fluctuation: **Significant** (high variation).



Working capital efficiency shows significant fluctuation, with liabilities on revenue increasing sharply from 55.25% to 130.26% in Q1 2021, then decreasing. Similarly, current assets on revenue exhibit substantial fluctuation, increasing dramatically in Q1 2021. Cost efficiency, measured by the ratio of retained earnings to revenue, also displays a trend of significant fluctuation.  Investment efficiency, as measured by retained earnings on assets, has decreased. Earnings per share have increased overall, though with substantial variation.  The data points reveal a volatile financial picture with significant fluctuations.