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 17.69 (%).Trend:Decrease 49.92% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 11.53 (%).Trend:Decrease 34.82% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 35.09 (%).Trend:Increase 204.34% than previous quarter

Overall: increasing (98.36%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 63.2 (%).Trend:Decrease 59.19% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 43.64 (%).Trend:Decrease 30.95% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 163.4 (%).Trend:Increase 274.43% than previous quarter

Overall: increasing (158.54%). 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 85.97 (%).Trend:Decrease 49.18% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue 57.61 (%).Trend:Decrease 32.99% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 215.89 (%).Trend:Increase 274.74% than previous quarter

Overall: increasing (151.12%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 18.14 (%).Trend:Decrease 0.55% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 17.82 (%).Trend:Decrease 1.76% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 20.36 (%).Trend:Increase 14.25% than previous quarter

Overall: increasing (12.24%). 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 51.37 (%).Trend:Increase 8.44% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets 52.06 (%).Trend:Increase 1.34% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 53.89 (%).Trend:Increase 3.52% than previous quarter

Overall: increasing (4.91%). Fluctuation: **Little** (low variation).

Earning Per Share


Financial data from Q2 2020 to Q1 2021 shows a period of considerable fluctuation.  Working capital efficiency indicates increasing liabilities on revenue (98.36%) and current assets (158.54%), both exhibiting significant volatility.  Cost efficiency shows significant increases in the ratio of retained earnings to revenue (151.12%).  Selling, general, and administrative (SG&A) expenses showed a small increase (12.24%). Investment efficiency, as measured by retained earnings on assets, displays a moderate upward trend (4.91%).