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 43.17 (%).Trend:Decrease 61.02% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 28.64 (%).Trend:Decrease 33.66% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 102.65 (%).Trend:Increase 258.41% than previous quarter

Overall: increasing (137.78%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 367.55 (%).Trend:Decrease 54.3% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 227.66 (%).Trend:Decrease 38.06% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 632.53 (%).Trend:Increase 177.84% than previous quarter

Overall: increasing (72.09%). 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 -916.36 (%).Trend:Decrease 53.95% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -598.27 (%).Trend:Decrease 34.71% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -1925.93 (%).Trend:Increase 221.92% than previous quarter

Overall: decreasing (110.17%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 93.08 (%).Trend:Decrease 17.79% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 83.53 (%).Trend:Decrease 10.26% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 104.79 (%).Trend:Increase 25.45% than previous quarter

Overall: increasing (12.58%). Fluctuation: **Neutral** (moderate 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 -241.46 (%).Trend:Increase 0.7% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -241.18 (%).Trend:Decrease 0.12% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -271.75 (%).Trend:Increase 12.68% than previous quarter

Overall: decreasing (12.54%). Fluctuation: **Significant** (high variation).

Earning Per Share


Q2 2020-Q1 2021 data shows significant fluctuations across key metrics. Liabilities and current assets on revenue increased substantially (137.78% and 72.09% respectively).  The ratio of retained earnings to revenue decreased significantly (110.17%), contrasting with the moderate increase in the SG&A expense ratio (12.58%). Retained earnings on assets decreased significantly (12.54%).