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 42.94 (%).Trend:Decrease 42.59% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 29.95 (%).Trend:Decrease 30.25% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 82.45 (%).Trend:Increase 175.29% than previous quarter

Overall: increasing (92.01%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 389.59 (%).Trend:Decrease 5.97% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 279.23 (%).Trend:Decrease 28.33% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 535.51 (%).Trend:Increase 91.78% than previous quarter

Overall: increasing (37.45%). 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 -92.13 (%).Trend:Decrease 46.41% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -62.2 (%).Trend:Decrease 32.49% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -136.18 (%).Trend:Increase 118.94% than previous quarter

Overall: decreasing (47.81%). 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 -18.07 (%).Trend:Decrease 44.33% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -18.85 (%).Trend:Increase 4.32% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -16.78 (%).Trend:Decrease 10.98% than previous quarter

Overall: increasing (-7.14%). Fluctuation: **Significant** (high variation).

Earning Per Share


Analyzing Q2 2020 to Q1 2021 data reveals significant fluctuations. Liabilities on revenue increased (92.01%), while current assets on revenue also increased (37.45%), both showing substantial variability. The ratio of retained earnings to revenue decreased (47.81%), with notable fluctuation.  Retained earnings on assets increased (-7.14%), exhibiting significant variability.