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 27.65 (%).Trend:Decrease 43.56% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 18.44 (%).Trend:Decrease 33.31% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 51.92 (%).Trend:Increase 181.56% than previous quarter

Overall: increasing (87.78%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 138.12 (%).Trend:Decrease 41.06% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 85.45 (%).Trend:Decrease 38.13% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 242.69 (%).Trend:Increase 184.01% than previous quarter

Overall: increasing (75.71%). 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 52.0 (%).Trend:Decrease 45.1% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue 38.47 (%).Trend:Decrease 26.02% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 124.32 (%).Trend:Increase 223.16% than previous quarter

Overall: increasing (139.08%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 14.61 (%).Trend:Increase 2.31% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 14.68 (%).Trend:Increase 0.48% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 13.92 (%).Trend:Decrease 5.18% than previous quarter

Overall: decreasing (-4.72%). 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 15.96 (%).Trend:Increase 6.19% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets 18.42 (%).Trend:Increase 15.41% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 21.73 (%).Trend:Increase 17.97% than previous quarter

Overall: increasing (36.15%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share


Q2 2020-Q1 2021 data reveals substantial growth in key areas. Liabilities and current assets on revenue increased significantly (87.78% and 75.71%, respectively), while the ratio of retained earnings to revenue also experienced a dramatic rise (139.08%).  This suggests substantial business activity. However, SG&A expenses decreased slightly (-4.72%), indicating potential cost efficiencies.  A moderate increase in retained earnings on assets (36.15%) further suggests positive performance. Earnings per share data is unavailable.