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 45.03 (%).Trend:Decrease 45.72% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 36.67 (%).Trend:Decrease 18.57% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 141.64 (%).Trend:Increase 286.26% than previous quarter

Overall: increasing (214.55%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 104.91 (%).Trend:Decrease 46.62% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 78.33 (%).Trend:Decrease 25.34% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 315.17 (%).Trend:Increase 302.36% than previous quarter

Overall: increasing (200.42%). 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 73.46 (%).Trend:Decrease 47.76% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue 49.03 (%).Trend:Decrease 33.26% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 203.63 (%).Trend:Increase 315.32% than previous quarter

Overall: increasing (177.2%). 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 29.56 (%).Trend:Increase 1.97% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets 27.35 (%).Trend:Decrease 7.48% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 26.98 (%).Trend:Decrease 1.35% than previous quarter

Overall: decreasing (-8.73%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2020 Quarter 2: Earning Per Share 1.54 (USD).Trend:Increase 100.0% than previous quarter
Year 2020 Quarter 3: Earning Per Share 1.92 (USD).Trend:Increase 24.68% than previous quarter
Year 2021 Quarter 1: Earning Per Share -0.58 (USD).Trend:Decrease 130.21% than previous quarter

Overall: decreasing (-137.66%). Fluctuation: **Significant** (high variation).



Financial statements from Q2 2020 to Q1 2021 show substantial volatility.  Significant increases are seen in liabilities and current assets on revenue (214.55% and 200.42%, respectively).  A substantial increase is also present in the ratio of retained earnings to revenue (177.2%).  However, retained earnings on assets decreased slightly (-8.73%), and earnings per share experienced a major decline (-137.66%). These figures highlight the significant fluctuations in the company's performance during this period.