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 153.46 (%).Trend:Increase 120.36% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 94.89 (%).Trend:Decrease 38.17% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 278.03 (%).Trend:Increase 193.0% than previous quarter

Overall: increasing (81.17%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 498.37 (%).Trend:Increase 5.4% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 294.18 (%).Trend:Decrease 40.97% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 833.67 (%).Trend:Increase 183.39% than previous quarter

Overall: increasing (67.28%). 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 -330.68 (%).Trend:Decrease 33.46% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -192.5 (%).Trend:Decrease 41.79% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -589.55 (%).Trend:Increase 206.26% than previous quarter

Overall: decreasing (78.28%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 91.46 (%).Trend:Increase 12.04% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 79.3 (%).Trend:Decrease 13.3% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 82.69 (%).Trend:Increase 4.27% than previous quarter

Overall: decreasing (-9.59%). 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 -63.16 (%).Trend:Decrease 33.17% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -62.39 (%).Trend:Decrease 1.22% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -67.35 (%).Trend:Increase 7.95% than previous quarter

Overall: decreasing (6.63%). Fluctuation: **Significant** (high variation).

Earning Per Share


Q2 2020 to Q1 2021 data shows significant variability. Liabilities on revenue and current assets on revenue both increased significantly, indicating potential growth but also volatility.  The ratio of retained earnings to revenue decreased dramatically, suggesting cost efficiency challenges. Conversely, the SG&A expense ratio remained relatively stable.  Retained earnings on assets decreased slightly, showing significant fluctuation.