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 60.03 (%).Trend:Decrease 43.11% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 31.56 (%).Trend:Decrease 47.43% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 102.65 (%).Trend:Increase 225.25% than previous quarter

Overall: increasing (71.0%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 62.42 (%).Trend:Decrease 49.35% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 40.68 (%).Trend:Decrease 34.83% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 177.34 (%).Trend:Increase 335.94% than previous quarter

Overall: increasing (184.11%). 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 46.19 (%).Trend:Decrease 49.11% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue 31.72 (%).Trend:Decrease 31.33% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 132.63 (%).Trend:Increase 318.13% than previous quarter

Overall: increasing (187.14%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 12.72 (%).Trend:Increase 6.0% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 12.94 (%).Trend:Increase 1.73% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 12.85 (%).Trend:Decrease 0.7% than previous quarter

Overall: increasing (1.02%). 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 30.39 (%).Trend:Increase 1.37% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets 31.04 (%).Trend:Increase 2.14% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 30.41 (%).Trend:Decrease 2.03% than previous quarter

Overall: increasing (0.07%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2020 Quarter 2: Earning Per Share 0.07 (USD).Trend:Decrease 56.25% than previous quarter
Year 2020 Quarter 3: Earning Per Share 0.09 (USD).Trend:Increase 28.57% than previous quarter
Year 2021 Quarter 1: Earning Per Share -0.17 (USD).Trend:Decrease 288.89% than previous quarter

Overall: decreasing (-342.86%). Fluctuation: **Significant** (high variation).



Financial data from Q2 2020 to Q1 2021 demonstrates significant fluctuations in working capital efficiency, with both liabilities and current assets on revenue increasing overall but with substantial quarter-to-quarter variation.  Cost efficiency exhibits a significant rise in the retained earnings-to-revenue ratio, despite notable fluctuations. SG&A expense ratio shows a small increase overall, with minimal change. Investment efficiency shows minimal fluctuation, with retained earnings on assets trending slightly higher. Earnings per share, however, experience a large decline.