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 35.52 (%).Trend:Decrease 49.15% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 24.22 (%).Trend:Decrease 31.81% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 63.9 (%).Trend:Increase 163.83% than previous quarter

Overall: increasing (79.9%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 74.35 (%).Trend:Decrease 48.29% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 92.57 (%).Trend:Increase 24.51% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 234.61 (%).Trend:Increase 153.44% than previous quarter

Overall: increasing (215.55%). 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 2.75 (%).Trend:Increase 33.5% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue 2.18 (%).Trend:Decrease 20.73% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 3.02 (%).Trend:Increase 38.53% than previous quarter

Overall: increasing (9.82%). Fluctuation: **Neutral** (moderate 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 1.03 (%).Trend:Increase 178.38% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets 1.0 (%).Trend:Decrease 2.91% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 0.51 (%).Trend:Decrease 49.0% than previous quarter

Overall: decreasing (-50.49%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial data from Q2 2020 to Q1 2021 reveals significant fluctuations. Liabilities on revenue show a substantial overall increase (79.9%) with high variation.  Current assets on revenue also increased substantially (215.55%) with similar variation. Cost efficiency, as indicated by the ratio of retained earnings to revenue, displays an overall increase (9.82%) with moderate variation. Investment efficiency, however, reveals a substantial decrease (-50.49%) despite significant fluctuation.