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 47.99 (%).Trend:Decrease 50.46% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 29.51 (%).Trend:Decrease 38.51% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 89.72 (%).Trend:Increase 204.03% than previous quarter

Overall: increasing (86.96%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 66.4 (%).Trend:Decrease 53.32% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 41.75 (%).Trend:Decrease 37.12% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 120.2 (%).Trend:Increase 187.9% than previous quarter

Overall: increasing (81.02%). 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 48.32 (%).Trend:Decrease 48.74% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue 34.44 (%).Trend:Decrease 28.73% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 101.87 (%).Trend:Increase 195.79% than previous quarter

Overall: increasing (110.82%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 22.76 (%).Trend:Increase 0.44% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 21.76 (%).Trend:Decrease 4.39% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 22.39 (%).Trend:Increase 2.9% than previous quarter

Overall: decreasing (-1.63%). 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 31.61 (%).Trend:Increase 6.54% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets 34.95 (%).Trend:Increase 10.57% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 34.56 (%).Trend:Decrease 1.12% than previous quarter

Overall: increasing (9.33%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2020 Quarter 2: Earning Per Share -0.22 (USD).Trend:Decrease 4.35% than previous quarter
Year 2020 Quarter 3: Earning Per Share 0.7 (USD).Trend:Decrease 418.18% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.22 (USD).Trend:Decrease 68.57% than previous quarter

Overall: increasing (-200.0%). Fluctuation: **Significant** (high variation).



From Q2 2020 to Q1 2021, Liabilities on Revenue, Current assets on Revenue, and Ratio of Retained Earnings to Revenue all exhibited significant increases (86.96%, 81.02%, and 110.82% respectively) with considerable fluctuation.  Conversely, Selling, General & Administrative (SG&A) Expense Ratio showed a small decrease (-1.63%) with minimal variation, while Retained Earning on Assets showed modest growth (9.33%). Earnings Per Share demonstrated significant volatility.