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 28.55 (%).Trend:Decrease 62.6% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 22.0 (%).Trend:Decrease 22.94% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 82.77 (%).Trend:Increase 276.23% than previous quarter

Overall: increasing (189.91%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 24.36 (%).Trend:Decrease 59.33% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 13.51 (%).Trend:Decrease 44.54% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 61.78 (%).Trend:Increase 357.29% than previous quarter

Overall: increasing (153.61%). 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
Selling, General & Administrative (SG&A) Expense Ratio

Invest Efficiency
The data from Quater 2 in 2020 to Quater 1 in 2021 includes 3 quarters.

Retained Earning on Assets
Earning Per Share
Year 2020 Quarter 2: Earning Per Share 1.0 (USD).Trend:Increase 0% than previous quarter
Year 2020 Quarter 3: Earning Per Share 1.0 (USD).Trend:Increase 0.0% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.61 (USD).Trend:Decrease 39.0% than previous quarter

Overall: decreasing (-39.0%). Fluctuation: **Neutral** (moderate variation).



Analysis of Q2 2020 to Q1 2021 shows significant fluctuations in working capital metrics.  Liabilities on revenue and current assets on revenue show substantial increases and decreases over the three-quarter period.  Earnings per share, however, display a notable decrease (-39%).  These significant variations demand further investigation to determine the root causes and overall impact.