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 57.29 (%).Trend:Decrease 47.17% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 36.89 (%).Trend:Decrease 35.61% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 104.49 (%).Trend:Increase 183.25% than previous quarter

Overall: increasing (82.39%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 52.69 (%).Trend:Decrease 49.19% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 35.95 (%).Trend:Decrease 31.77% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 105.04 (%).Trend:Increase 192.18% than previous quarter

Overall: increasing (99.35%). 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 284.35 (%).Trend:Decrease 48.18% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue 189.78 (%).Trend:Decrease 33.26% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 543.83 (%).Trend:Increase 186.56% than previous quarter

Overall: increasing (91.25%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 35.88 (%).Trend:Decrease 0.19% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 36.11 (%).Trend:Increase 0.64% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 36.95 (%).Trend:Increase 2.33% than previous quarter

Overall: increasing (2.98%). 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 150.13 (%).Trend:Increase 0.64% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets 149.05 (%).Trend:Decrease 0.72% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 149.51 (%).Trend:Increase 0.31% than previous quarter

Overall: decreasing (-0.41%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2020 Quarter 2: Earning Per Share 1.58 (USD).Trend:Increase 90.36% than previous quarter
Year 2020 Quarter 3: Earning Per Share 2.39 (USD).Trend:Increase 51.27% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.8 (USD).Trend:Decrease 66.53% than previous quarter

Overall: decreasing (-49.37%). Fluctuation: **Significant** (high variation).



Financial statements from Q2 2020 to Q1 2021 reveal significant fluctuations in working capital efficiency. Liabilities and current assets on revenue both increased significantly in Q1 2021 after notable decreases in prior quarters. Cost efficiency shows a slightly increasing SG&A expense ratio with minor fluctuations. Investment efficiency demonstrates a slight decrease in retained earnings on assets with little fluctuation. Earnings per share exhibits a notable decrease in Q1 2021 after increasing in the prior two quarters.  Overall, the data demonstrates considerable volatility in multiple areas of financial performance.