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 54.32 (%).Trend:Decrease 48.19% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 29.75 (%).Trend:Decrease 45.23% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 90.6 (%).Trend:Increase 204.54% than previous quarter

Overall: increasing (66.79%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 188.81 (%).Trend:Decrease 43.52% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 123.08 (%).Trend:Decrease 34.81% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 217.08 (%).Trend:Increase 76.37% than previous quarter

Overall: increasing (14.97%). 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 -531.37 (%).Trend:Decrease 41.49% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -331.96 (%).Trend:Decrease 37.53% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -366.98 (%).Trend:Increase 10.55% than previous quarter

Overall: increasing (-30.94%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 22.39 (%).Trend:Increase 5.86% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 19.94 (%).Trend:Decrease 10.94% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 9.3 (%).Trend:Decrease 53.36% than previous quarter

Overall: decreasing (-58.46%). 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 -97.48 (%).Trend:Increase 2.44% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -95.45 (%).Trend:Decrease 2.08% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -72.64 (%).Trend:Decrease 23.9% than previous quarter

Overall: increasing (-25.48%). Fluctuation: **Significant** (high variation).

Earning Per Share


From Q2 2020 to Q1 2021, liabilities and current assets on revenue increased, indicating potential growth.  However, the significant fluctuations highlight volatility. The ratio of retained earnings to revenue increased (negatively), and SG&A expenses decreased substantially. Retained earnings on assets also increased (negatively), signifying areas needing attention.