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 95.51 (%).Trend:Decrease 37.46% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 48.95 (%).Trend:Decrease 48.75% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 153.23 (%).Trend:Increase 213.03% than previous quarter

Overall: increasing (60.43%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 96.62 (%).Trend:Decrease 44.27% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 64.44 (%).Trend:Decrease 33.31% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 184.6 (%).Trend:Increase 186.47% than previous quarter

Overall: increasing (91.06%). 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 293.89 (%).Trend:Decrease 49.63% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue 200.63 (%).Trend:Decrease 31.73% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 603.12 (%).Trend:Increase 200.61% than previous quarter

Overall: increasing (105.22%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 25.33 (%).Trend:Decrease 6.36% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 24.86 (%).Trend:Decrease 1.86% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 23.98 (%).Trend:Decrease 3.54% than previous quarter

Overall: decreasing (-5.33%). 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 112.53 (%).Trend:Decrease 1.96% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets 112.89 (%).Trend:Increase 0.32% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 105.99 (%).Trend:Decrease 6.11% than previous quarter

Overall: decreasing (-5.81%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2020 Quarter 2: Earning Per Share 1.0 (USD).Trend:Increase 0% than previous quarter
Year 2020 Quarter 3: Earning Per Share 2.0 (USD).Trend:Increase 100.0% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.74 (USD).Trend:Decrease 63.0% than previous quarter

Overall: decreasing (-26.0%). Fluctuation: **Significant** (high variation).



The provided financial data covers working capital efficiency, liabilities on revenue, current assets on revenue, cost efficiency (ratio of retained earnings to revenue and SG&A expense ratio), investment efficiency (retained earnings on assets), and earnings per share (EPS) from Q2 2020 to Q1 2021.  Significant fluctuations are apparent in liabilities and current assets on revenue, and EPS.  The SG&A expense ratio shows a slight, steady decrease.  Overall cost efficiency and investment efficiency show some variation, with the ratio of retained earnings to revenue increasing over time.