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 46.69 (%).Trend:Decrease 44.82% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 37.3 (%).Trend:Decrease 20.11% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 119.62 (%).Trend:Increase 220.7% than previous quarter

Overall: increasing (156.2%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 353.95 (%).Trend:Decrease 28.15% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 238.41 (%).Trend:Decrease 32.64% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 682.2 (%).Trend:Increase 186.15% than previous quarter

Overall: increasing (92.74%). 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 -73.46 (%).Trend:Decrease 55.96% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -41.04 (%).Trend:Decrease 44.13% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -32.04 (%).Trend:Decrease 21.93% than previous quarter

Overall: increasing (-56.38%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 33.4 (%).Trend:Decrease 9.68% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 32.76 (%).Trend:Decrease 1.92% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 37.35 (%).Trend:Increase 14.01% than previous quarter

Overall: increasing (11.83%). 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 -17.87 (%).Trend:Decrease 35.28% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -14.54 (%).Trend:Decrease 18.63% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -3.69 (%).Trend:Decrease 74.62% than previous quarter

Overall: increasing (-79.35%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 2: Earning Per Share 0.71 (USD).Trend:Increase 222.73% than previous quarter
Year 2020 Quarter 3: Earning Per Share 1.48 (USD).Trend:Increase 108.45% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.42 (USD).Trend:Decrease 71.62% than previous quarter

Overall: decreasing (-40.85%). Fluctuation: **Significant** (high variation).



The Q2 2020 – Q1 2021 data shows significant fluctuations. Liabilities on revenue increased considerably (156.2%), while current assets on revenue also increased (92.74%), both with high variation.  Ratio of retained earnings to revenue improved (-56.38%), also fluctuating significantly. SG&A expense ratio increased moderately (11.83%), with little variation. Retained earnings on assets improved (-79.35%), showing significant fluctuation. Earnings per share decreased considerably (-40.85%), exhibiting significant variation.