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 188.9 (%).Trend:Decrease 44.54% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 145.84 (%).Trend:Decrease 22.8% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 278.67 (%).Trend:Increase 91.08% than previous quarter

Overall: increasing (47.52%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 1061.97 (%).Trend:Decrease 33.34% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 775.82 (%).Trend:Decrease 26.95% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 1391.08 (%).Trend:Increase 79.3% than previous quarter

Overall: increasing (30.99%). 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 -2009.72 (%).Trend:Decrease 48.86% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -1318.54 (%).Trend:Decrease 34.39% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -2695.14 (%).Trend:Increase 104.4% than previous quarter

Overall: decreasing (34.11%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 125.18 (%).Trend:Decrease 1.77% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 128.19 (%).Trend:Increase 2.4% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 82.71 (%).Trend:Decrease 35.48% than previous quarter

Overall: decreasing (-33.93%). 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 -121.16 (%).Trend:Decrease 29.35% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -131.28 (%).Trend:Increase 8.35% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -147.01 (%).Trend:Increase 11.98% than previous quarter

Overall: decreasing (21.34%). Fluctuation: **Significant** (high variation).

Earning Per Share


From Q2 2020 to Q1 2021, Liabilities on Revenue showed significant fluctuation, increasing overall by 47.52%.  Current assets on Revenue also increased by 30.99%, exhibiting significant fluctuation.  The Ratio of Retained Earnings to Revenue decreased overall by 34.11% with significant fluctuation. The Selling, General & Administrative (SG&A) Expense Ratio decreased by 33.93%, showing neutral fluctuation. Retained Earning on Assets decreased by 21.34% with significant fluctuation.