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 28.7 (%).Trend:Decrease 48.56% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 20.48 (%).Trend:Decrease 28.64% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 63.47 (%).Trend:Increase 209.91% than previous quarter

Overall: increasing (121.15%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 31.19 (%).Trend:Decrease 54.49% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 20.81 (%).Trend:Decrease 33.28% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 71.95 (%).Trend:Increase 245.75% than previous quarter

Overall: increasing (130.68%). 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 71.11 (%).Trend:Decrease 45.86% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue 48.76 (%).Trend:Decrease 31.43% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 151.59 (%).Trend:Increase 210.89% than previous quarter

Overall: increasing (113.18%). 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 39.97 (%).Trend:Increase 7.53% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets 41.92 (%).Trend:Increase 4.88% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 45.56 (%).Trend:Increase 8.68% than previous quarter

Overall: increasing (13.99%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2020 Quarter 2: Earning Per Share 2.17 (USD).Trend:Increase 100.93% than previous quarter
Year 2020 Quarter 3: Earning Per Share 3.76 (USD).Trend:Increase 73.27% than previous quarter
Year 2021 Quarter 1: Earning Per Share 1.42 (USD).Trend:Decrease 62.23% than previous quarter

Overall: decreasing (-34.56%). Fluctuation: **Significant** (high variation).



Financial data from Q2 2020 to Q1 2021 reveal a mixed performance. Working capital efficiency shows a significant increase in liabilities and current assets on revenue, but with high volatility. Cost efficiency, as measured by the retained earnings-to-revenue ratio, also shows a substantial increase but with large fluctuations.  Investment efficiency demonstrates a steady increase in retained earnings on assets with low variation. Earnings per share show a decrease overall, contrasting with the other metrics, exhibiting large fluctuations. Further investigation is needed to identify any anomalies and assess the overall financial health.