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 89.56 (%).Trend:Decrease 54.5% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 51.87 (%).Trend:Decrease 42.08% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 169.7 (%).Trend:Increase 227.16% than previous quarter

Overall: increasing (89.48%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 141.13 (%).Trend:Decrease 46.38% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 91.03 (%).Trend:Decrease 35.5% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 221.34 (%).Trend:Increase 143.15% than previous quarter

Overall: increasing (56.83%). 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 413.84 (%).Trend:Decrease 53.33% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue 300.28 (%).Trend:Decrease 27.44% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 776.58 (%).Trend:Increase 158.62% than previous quarter

Overall: increasing (87.65%). Fluctuation: **Significant** (high variation).

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
Year 2020 Quarter 2: Retained Earning on Assets 108.33 (%).Trend:Decrease 2.59% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets 120.68 (%).Trend:Increase 11.4% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 125.33 (%).Trend:Increase 3.85% than previous quarter

Overall: increasing (15.69%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2020 Quarter 2: Earning Per Share 5.71 (USD).Trend:Increase 26.05% than previous quarter
Year 2020 Quarter 3: Earning Per Share 6.72 (USD).Trend:Increase 17.69% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.94 (USD).Trend:Decrease 86.01% than previous quarter

Overall: decreasing (-83.54%). Fluctuation: **Significant** (high variation).



Analyzing Q2 2020 to Q1 2021 data reveals significant fluctuations in key metrics. Liabilities and current assets on revenue both increased substantially, indicating potential working capital challenges.  The ratio of retained earnings to revenue also saw significant growth.  Conversely, earnings per share decreased sharply, while retained earnings on assets showed only a modest increase.