Working Capital Efficiency
The data from Quater 2 in 2020 to Quater 1 in 2020 includes 3 quarters.

Liabilities on Revenue
Year 2020 Quarter 2: Liabilities on Revenue 61.22 (%).Trend:Decrease 53.96% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 21.44 (%).Trend:Decrease 64.98% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 52.27 (%).Trend:Increase 143.8% than previous quarter

Overall: decreasing (-14.62%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 126.97 (%).Trend:Decrease 49.01% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 81.79 (%).Trend:Decrease 35.58% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 117.95 (%).Trend:Increase 44.21% than previous quarter

Overall: decreasing (-7.1%). Fluctuation: **Neutral** (moderate variation).


Cost Efficiency
The data from Quater 2 in 2020 to Quater 1 in 2020 includes 3 quarters.

Ratio of Retained Earnings to Revenue
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue 144.62 (%).Trend:Decrease 55.38% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue 91.71 (%).Trend:Decrease 36.59% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue 140.34 (%).Trend:Increase 53.03% than previous quarter

Overall: decreasing (-2.96%). Fluctuation: **Neutral** (moderate variation).

Selling, General & Administrative (SG&A) Expense Ratio

Invest Efficiency
The data from Quater 2 in 2020 to Quater 1 in 2020 includes 3 quarters.

Retained Earning on Assets
Year 2020 Quarter 2: Retained Earning on Assets 49.72 (%).Trend:Decrease 4.18% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets 50.47 (%).Trend:Increase 1.51% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets 59.27 (%).Trend:Increase 17.44% than previous quarter

Overall: increasing (19.21%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2020 Quarter 2: Earning Per Share -0.01 (USD).Trend:Decrease 75.0% than previous quarter
Year 2020 Quarter 3: Earning Per Share 0.09 (USD).Trend:Decrease 1000.0% than previous quarter
Year 2020 Quarter 1: Earning Per Share 0.87 (USD).Trend:Increase 866.67% than previous quarter

Overall: increasing (-8800.0%). Fluctuation: **Significant** (high variation).



Working capital efficiency shows liabilities on revenue decreasing significantly (high variation) from Q2 2020 to Q1 2021, while current assets on revenue also decrease (moderate variation).  Cost efficiency, measured by the ratio of retained earnings to revenue, shows a decreasing trend (moderate variation) over the same period. Investment efficiency, as measured by retained earnings on assets, shows an increasing trend (low variation). Earnings per share (EPS) show a highly volatile pattern (high variation) with a net increase, but with significant fluctuations.  Overall, the financial statements show a complex picture with significant quarter-to-quarter fluctuations in key metrics.