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 169.25 (%).Trend:Decrease 12.67% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 171.02 (%).Trend:Increase 1.05% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 700.95 (%).Trend:Increase 309.86% than previous quarter

Overall: increasing (314.15%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 115.14 (%).Trend:Decrease 1.9% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 137.58 (%).Trend:Increase 19.49% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 581.75 (%).Trend:Increase 322.84% than previous quarter

Overall: increasing (405.25%). 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 0.81 (%).Trend:Decrease 97.43% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -2.75 (%).Trend:Decrease 439.51% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -14.32 (%).Trend:Increase 420.73% than previous quarter

Overall: decreasing (-1867.9%). 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 0.33 (%).Trend:Decrease 96.87% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -1.24 (%).Trend:Decrease 475.76% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -1.78 (%).Trend:Increase 43.55% than previous quarter

Overall: decreasing (-639.39%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 2: Earning Per Share -1.13 (USD).Trend:Increase 0% than previous quarter
Year 2020 Quarter 3: Earning Per Share -1.25 (USD).Trend:Increase 10.62% than previous quarter
Year 2021 Quarter 1: Earning Per Share -0.14 (USD).Trend:Decrease 88.8% than previous quarter

Overall: increasing (-87.61%). Fluctuation: **Significant** (high variation).



Working capital efficiency shows significant fluctuations. Liabilities on revenue increased dramatically from Q2 2020 to Q1 2021, then decreased significantly to Q1 2021. Current assets on revenue also experienced a substantial increase and fluctuation throughout the period.  Cost efficiency reveals a significant downward trend in the ratio of retained earnings to revenue.  Invest efficiency shows a substantial decline in retained earnings on assets, with significant fluctuations. Earnings per share exhibited a complex pattern of increases and decreases.