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 117.23 (%).Trend:Decrease 49.28% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 72.32 (%).Trend:Decrease 38.31% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 155.0 (%).Trend:Increase 114.33% than previous quarter

Overall: increasing (32.22%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 146.52 (%).Trend:Decrease 48.98% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 118.23 (%).Trend:Decrease 19.31% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 257.4 (%).Trend:Increase 117.71% than previous quarter

Overall: increasing (75.68%). 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 -57.32 (%).Trend:Decrease 51.3% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -30.82 (%).Trend:Decrease 46.23% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -49.49 (%).Trend:Increase 60.58% than previous quarter

Overall: increasing (-13.66%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 12.31 (%).Trend:Increase 1.82% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 11.83 (%).Trend:Decrease 3.9% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 11.0 (%).Trend:Decrease 7.02% than previous quarter

Overall: decreasing (-10.64%). 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 -15.73 (%).Trend:Decrease 4.03% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -12.41 (%).Trend:Decrease 21.11% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -8.97 (%).Trend:Decrease 27.72% than previous quarter

Overall: increasing (-42.98%). Fluctuation: **Significant** (high variation).

Earning Per Share


From Q2 2020 to Q1 2021, liabilities on revenue and current assets on revenue show significant increases (32.22% and 75.68%, respectively), with high fluctuations.  The ratio of retained earnings to revenue also increased, albeit negatively (-13.66%), exhibiting significant variation.  Conversely, the SG&A expense ratio decreased (-10.64%) with little fluctuation. Retained earnings on assets increased (-42.98%) with significant variation.