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 114.4 (%).Trend:Decrease 50.66% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 73.06 (%).Trend:Decrease 36.14% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 200.59 (%).Trend:Increase 174.56% than previous quarter

Overall: increasing (75.34%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 128.77 (%).Trend:Decrease 45.37% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 82.13 (%).Trend:Decrease 36.22% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 236.12 (%).Trend:Increase 187.5% than previous quarter

Overall: increasing (83.37%). 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 225.32 (%).Trend:Decrease 47.98% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue 148.41 (%).Trend:Decrease 34.13% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 424.23 (%).Trend:Increase 185.85% than previous quarter

Overall: increasing (88.28%). 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 79.42 (%).Trend:Decrease 3.9% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets 80.6 (%).Trend:Increase 1.49% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 80.84 (%).Trend:Increase 0.3% than previous quarter

Overall: increasing (1.79%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2020 Quarter 2: Earning Per Share 2.0 (USD).Trend:Increase 100.0% than previous quarter
Year 2020 Quarter 3: Earning Per Share 3.0 (USD).Trend:Increase 50.0% than previous quarter
Year 2021 Quarter 1: Earning Per Share 1.55 (USD).Trend:Decrease 48.33% than previous quarter

Overall: decreasing (-22.5%). Fluctuation: **Significant** (high variation).



Financial statements from Q2 2020 to Q1 2021 exhibit substantial fluctuations. Working capital efficiency, while showing increases in liabilities and current assets on revenue (75.34% and 83.37% respectively), involves significant quarterly variation. Cost efficiency, measured by the ratio of retained earnings to revenue, increased by 88.28% but is characterized by substantial fluctuations. Investment efficiency shows a steady increase (1.79%) with minor fluctuations. Earnings per share, while showing an overall decrease (-22.5%), demonstrated considerable volatility across quarters.  Overall, this period is marked by dynamic and often unpredictable financial performance.