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 424.85 (%).Trend:Increase 25.15% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 271.93 (%).Trend:Decrease 35.99% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 390.22 (%).Trend:Increase 43.5% than previous quarter

Overall: decreasing (-8.15%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 1701.25 (%).Trend:Decrease 28.64% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 793.83 (%).Trend:Decrease 53.34% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 1340.38 (%).Trend:Increase 68.85% than previous quarter

Overall: decreasing (-21.21%). 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 -2929.72 (%).Trend:Increase 0.55% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -1701.02 (%).Trend:Decrease 41.94% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -1864.1 (%).Trend:Increase 9.59% than previous quarter

Overall: increasing (-36.37%). 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 -128.46 (%).Trend:Increase 34.95% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -155.68 (%).Trend:Increase 21.19% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -116.18 (%).Trend:Decrease 25.37% than previous quarter

Overall: increasing (-9.56%). Fluctuation: **Significant** (high variation).

Earning Per Share


The Q2 2020 - Q1 2021 financial review indicates notable fluctuations. Liabilities on revenue decreased slightly (-8.15%), with moderate variation.  Current assets on revenue decreased more substantially (-21.21%), displaying high volatility. The ratio of retained earnings to revenue increased (-36.37%), showing significant variation, and retained earnings on assets increased slightly (-9.56%), also with significant fluctuation.