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 22.0 (%).Trend:Decrease 47.36% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 14.19 (%).Trend:Decrease 35.5% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 45.82 (%).Trend:Increase 222.9% than previous quarter

Overall: increasing (108.27%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 48.54 (%).Trend:Decrease 49.29% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 31.94 (%).Trend:Decrease 34.2% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 109.51 (%).Trend:Increase 242.86% than previous quarter

Overall: increasing (125.61%). 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
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue 11.68 (%).Trend:Decrease 41.95% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue 8.52 (%).Trend:Decrease 27.05% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 24.45 (%).Trend:Increase 186.97% than previous quarter

Overall: increasing (109.33%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 23.12 (%).Trend:Increase 0.65% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 23.82 (%).Trend:Increase 3.03% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 22.82 (%).Trend:Decrease 4.2% than previous quarter

Overall: decreasing (-1.3%). 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 8.75 (%).Trend:Increase 16.82% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets 9.37 (%).Trend:Increase 7.09% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 8.81 (%).Trend:Decrease 5.98% than previous quarter

Overall: increasing (0.69%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2020 Quarter 2: Earning Per Share 1.3 (USD).Trend:Increase 116.67% than previous quarter
Year 2020 Quarter 3: Earning Per Share 1.55 (USD).Trend:Increase 19.23% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.64 (USD).Trend:Decrease 58.71% than previous quarter

Overall: decreasing (-50.77%). Fluctuation: **Significant** (high variation).



Q2 2020 to Q1 2021 financial data presents a significant year-over-year fluctuation with liabilities and current assets on revenue, exhibiting large percentage increases and decreases. Cost efficiency reveals a significant increase in the retained earnings-to-revenue ratio (109.33%). Investment efficiency shows a minimal increase in retained earnings on assets (0.69%), although with substantial variation. Earnings per share shows a significant decline (-50.77%) with high volatility.  Overall, the report reveals a highly volatile financial period with some positive cost efficiency improvements but major concerns about substantial and fluctuating earnings per share.