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 96.53 (%).Trend:Decrease 50.28% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 66.44 (%).Trend:Decrease 31.17% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 159.1 (%).Trend:Increase 139.46% than previous quarter

Overall: increasing (64.82%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 129.55 (%).Trend:Decrease 49.91% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 94.5 (%).Trend:Decrease 27.06% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 232.62 (%).Trend:Increase 146.16% than previous quarter

Overall: increasing (79.56%). 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 -489.35 (%).Trend:Decrease 46.99% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -325.31 (%).Trend:Decrease 33.52% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -811.7 (%).Trend:Increase 149.52% than previous quarter

Overall: decreasing (65.87%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 25.42 (%).Trend:Increase 0.39% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 25.9 (%).Trend:Increase 1.89% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 24.05 (%).Trend:Decrease 7.14% than previous quarter

Overall: decreasing (-5.39%). 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 -240.42 (%).Trend:Increase 4.5% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -223.65 (%).Trend:Decrease 6.98% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -234.51 (%).Trend:Increase 4.86% than previous quarter

Overall: increasing (-2.46%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements from Q2 2020 to Q1 2021 show varying trends in working capital efficiency. Liabilities on revenue initially decreased significantly, then increased, resulting in a net increase (64.82%).  Similarly, current assets on revenue saw a net increase (79.56%) with significant fluctuations.  Cost efficiency shows a net decrease in the ratio of retained earnings to revenue (-65.87%). The SG&A expense ratio decreased slightly (-5.39%). Investment efficiency shows a slightly increasing trend in retained earnings on assets (-2.46%), but significant fluctuations exist in all metrics.