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 56.4 (%).Trend:Decrease 52.66% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 59.07 (%).Trend:Increase 4.73% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 216.89 (%).Trend:Increase 267.17% than previous quarter

Overall: increasing (284.56%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 155.91 (%).Trend:Decrease 11.69% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 160.66 (%).Trend:Increase 3.05% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 532.42 (%).Trend:Increase 231.4% than previous quarter

Overall: increasing (241.49%). 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 301.93 (%).Trend:Decrease 24.84% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue 218.76 (%).Trend:Decrease 27.55% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 704.34 (%).Trend:Increase 221.97% than previous quarter

Overall: increasing (133.28%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 11.91 (%).Trend:Increase 151.8% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 13.22 (%).Trend:Increase 11.0% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 21.69 (%).Trend:Increase 64.07% than previous quarter

Overall: increasing (82.12%). Fluctuation: **Significant** (high 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 43.74 (%).Trend:Decrease 9.01% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets 38.94 (%).Trend:Decrease 10.97% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 35.18 (%).Trend:Decrease 9.66% than previous quarter

Overall: decreasing (-19.57%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2020 Quarter 2: Earning Per Share -3.35 (USD).Trend:Increase 228.43% than previous quarter
Year 2020 Quarter 3: Earning Per Share -4.93 (USD).Trend:Increase 47.16% than previous quarter
Year 2021 Quarter 1: Earning Per Share -2.99 (USD).Trend:Decrease 39.35% than previous quarter

Overall: increasing (-10.75%). Fluctuation: **Significant** (high variation).



From Q2 2020 to Q1 2021, significant increases were observed in Liabilities on Revenue (284.56%), Current Assets on Revenue (241.49%), and Ratio of Retained Earnings to Revenue (133.28%), all with significant fluctuations.  The SG&A Expense Ratio also increased (82.12%) significantly. However, Retained Earning on Assets decreased (-19.57%) moderately, and Earnings Per Share showed a slight increase (-10.75%) with high variability.