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 82.83 (%).Trend:Decrease 49.66% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 59.02 (%).Trend:Decrease 28.75% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 171.37 (%).Trend:Increase 190.36% than previous quarter

Overall: increasing (106.89%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 322.01 (%).Trend:Decrease 42.42% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 215.36 (%).Trend:Decrease 33.12% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 486.26 (%).Trend:Increase 125.79% than previous quarter

Overall: increasing (51.01%). 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 -110.6 (%).Trend:Decrease 47.08% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -74.13 (%).Trend:Decrease 32.97% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -179.95 (%).Trend:Increase 142.75% than previous quarter

Overall: decreasing (62.7%). 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 -24.59 (%).Trend:Decrease 6.18% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -24.94 (%).Trend:Increase 1.42% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -25.7 (%).Trend:Increase 3.05% than previous quarter

Overall: decreasing (4.51%). Fluctuation: **Significant** (high variation).

Earning Per Share


Working capital efficiency shows significant fluctuations. Liabilities on revenue increased significantly (106.89%) in Q1 2021 compared to Q2 2020, then decreased.  Current assets on revenue also increased significantly (51.01%) with fluctuations. Cost efficiency shows a significant decrease (62.7%) in the ratio of retained earnings to revenue, with substantial quarter-to-quarter variation. Invest efficiency shows a slight decrease (4.51%) in retained earnings on assets, with considerable quarter-to-quarter variation.