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 112.13 (%).Trend:Decrease 38.3% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 49.78 (%).Trend:Decrease 55.61% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 96.72 (%).Trend:Increase 94.29% than previous quarter

Overall: decreasing (-13.74%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 175.28 (%).Trend:Decrease 50.21% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 93.97 (%).Trend:Decrease 46.39% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 253.15 (%).Trend:Increase 169.39% than previous quarter

Overall: increasing (44.43%). 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 62.36 (%).Trend:Decrease 34.41% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue 38.75 (%).Trend:Decrease 37.86% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 123.22 (%).Trend:Increase 217.99% than previous quarter

Overall: increasing (97.59%). Fluctuation: **Significant** (high variation).

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

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 18.53 (%).Trend:Increase 37.97% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets 19.47 (%).Trend:Increase 5.07% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 21.87 (%).Trend:Increase 12.33% than previous quarter

Overall: increasing (18.02%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2020 Quarter 2: Earning Per Share 1.0 (USD).Trend:Increase 0% than previous quarter
Year 2020 Quarter 3: Earning Per Share 1.0 (USD).Trend:Increase 0.0% than previous quarter
Year 2021 Quarter 1: Earning Per Share -0.03 (USD).Trend:Decrease 103.0% than previous quarter

Overall: decreasing (-103.0%). Fluctuation: **Significant** (high variation).



From Q2 2020 to Q1 2021, key financial indicators reveal significant volatility.  While current assets on revenue and the ratio of retained earnings to revenue increased substantially, liabilities on revenue decreased slightly.  The consistent increase in retained earnings on assets indicates stability. However, the sharp decline in earnings per share requires urgent investigation.  The lack of SG&A data hinders a comprehensive assessment.