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 60.06 (%).Trend:Decrease 8.09% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 37.4 (%).Trend:Decrease 37.73% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 83.43 (%).Trend:Increase 123.07% than previous quarter

Overall: increasing (38.91%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 161.59 (%).Trend:Decrease 33.5% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 88.35 (%).Trend:Decrease 45.32% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 243.58 (%).Trend:Increase 175.7% than previous quarter

Overall: increasing (50.74%). 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 66.05 (%).Trend:Decrease 43.43% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue 41.96 (%).Trend:Decrease 36.47% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 131.93 (%).Trend:Increase 214.42% than previous quarter

Overall: increasing (99.74%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 41.73 (%).Trend:Increase 1.21% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 37.71 (%).Trend:Decrease 9.63% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 34.54 (%).Trend:Decrease 8.41% than previous quarter

Overall: decreasing (-17.23%). Fluctuation: **Little** (low variation).


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 22.63 (%).Trend:Decrease 6.6% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets 26.01 (%).Trend:Increase 14.94% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 31.38 (%).Trend:Increase 20.65% than previous quarter

Overall: increasing (38.67%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2020 Quarter 2: Earning Per Share -1.64 (USD).Trend:Decrease 9.89% than previous quarter
Year 2020 Quarter 3: Earning Per Share 0.25 (USD).Trend:Decrease 115.24% than previous quarter
Year 2021 Quarter 1: Earning Per Share 1.96 (USD).Trend:Increase 684.0% than previous quarter

Overall: increasing (-219.51%). Fluctuation: **Significant** (high variation).



Q2 2020 to Q1 2021 data indicates significant increases in Liabilities on Revenue (38.91%), Current assets on Revenue (50.74%), and Ratio of Retained Earnings to Revenue (99.74%), all with significant fluctuation.  However, the SG&A Expense Ratio decreased (-17.23%) with little fluctuation. Retained Earning on Assets increased (38.67%) showing moderate fluctuation.  Earning Per Share increased significantly (-219.51%) with significant fluctuation.