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 20.78 (%).Trend:Increase 0% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 14.02 (%).Trend:Decrease 32.53% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 52.6 (%).Trend:Increase 275.18% than previous quarter

Overall: increasing (153.13%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 76.13 (%).Trend:Increase 0% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 54.26 (%).Trend:Decrease 28.73% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 237.12 (%).Trend:Increase 337.01% than previous quarter

Overall: increasing (211.47%). 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 47.54 (%).Trend:Increase 0% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue 32.32 (%).Trend:Decrease 32.02% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 97.85 (%).Trend:Increase 202.75% than previous quarter

Overall: increasing (105.83%). 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 35.07 (%).Trend:Increase 0% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets 35.1 (%).Trend:Increase 0.09% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 28.33 (%).Trend:Decrease 19.29% than previous quarter

Overall: decreasing (-19.22%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2020 Quarter 2: Earning Per Share 1.4 (USD).Trend:Increase 0% than previous quarter
Year 2020 Quarter 3: Earning Per Share 2.17 (USD).Trend:Increase 55.0% than previous quarter
Year 2021 Quarter 1: Earning Per Share -1.03 (USD).Trend:Decrease 147.47% than previous quarter

Overall: decreasing (-173.57%). Fluctuation: **Significant** (high variation).



Financial statements from Q2 2020 to Q1 2021 showcase significant fluctuations in key financial metrics. Working capital efficiency demonstrates substantial changes in liabilities and current assets on revenue, suggesting high volatility. Cost efficiency displays a substantial increase in the ratio of retained earnings to revenue, despite significant variation. Investment efficiency shows a moderate decline in retained earnings on assets, in contrast to the strong variability observed in other areas.  Earnings per share experience a considerable drop, highlighting significant fluctuations and uncertainty in the financial performance.