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 52.11 (%).Trend:Decrease 13.83% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 38.04 (%).Trend:Decrease 27.0% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 131.28 (%).Trend:Increase 245.11% than previous quarter

Overall: increasing (151.93%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 54.93 (%).Trend:Decrease 50.3% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 37.79 (%).Trend:Decrease 31.2% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 114.39 (%).Trend:Increase 202.7% than previous quarter

Overall: increasing (108.25%). 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 52.56 (%).Trend:Decrease 48.18% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue 36.66 (%).Trend:Decrease 30.25% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 132.21 (%).Trend:Increase 260.64% than previous quarter

Overall: increasing (151.54%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 16.36 (%).Trend:Increase 0.37% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 16.12 (%).Trend:Decrease 1.47% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 18.6 (%).Trend:Increase 15.38% than previous quarter

Overall: increasing (13.69%). 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 32.88 (%).Trend:Increase 3.3% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets 33.49 (%).Trend:Increase 1.86% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 35.67 (%).Trend:Increase 6.51% than previous quarter

Overall: increasing (8.49%). Fluctuation: **Little** (low variation).

Earning Per Share


Financial data for 2020 Q2-2021 Q1 shows significant fluctuation in working capital metrics, with liabilities and current assets on revenue exhibiting substantial quarterly changes.  Cost efficiency reveals a notable increase in retained earnings-to-revenue ratio (151.54%).  SG&A expenses show relatively stable growth (13.69%). Investment efficiency demonstrates a gradual increase in retained earnings on assets (8.49%).  Overall, the data suggest growth but with substantial volatility in key areas.