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 55.18 (%).Trend:Decrease 45.77% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 31.9 (%).Trend:Decrease 42.19% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 73.32 (%).Trend:Increase 129.84% than previous quarter

Overall: increasing (32.87%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 260.51 (%).Trend:Decrease 9.17% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 179.07 (%).Trend:Decrease 31.26% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 469.16 (%).Trend:Increase 162.0% than previous quarter

Overall: increasing (80.09%). 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 -321.87 (%).Trend:Decrease 50.73% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -204.44 (%).Trend:Decrease 36.48% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -464.56 (%).Trend:Increase 127.24% than previous quarter

Overall: decreasing (44.33%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 48.35 (%).Trend:Decrease 4.77% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 45.47 (%).Trend:Decrease 5.96% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 41.52 (%).Trend:Decrease 8.69% than previous quarter

Overall: decreasing (-14.13%). Fluctuation: **Little** (low 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 -108.2 (%).Trend:Decrease 41.93% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -100.48 (%).Trend:Decrease 7.13% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -86.87 (%).Trend:Decrease 13.54% than previous quarter

Overall: increasing (-19.71%). Fluctuation: **Significant** (high variation).

Earning Per Share


From Q2 2020 to Q1 2021, liabilities on revenue increased 32.87% with significant fluctuation. Current assets on revenue also increased substantially (80.09%) with high variability.  Cost efficiency showed a 44.33% decrease in the ratio of retained earnings to revenue, with significant fluctuation, and a 14.13% decrease in the SG&A expense ratio, with low variation. Investment efficiency saw a 19.71% increase in retained earnings on assets, showing significant fluctuation.