Working Capital Efficiency
The data from Quater 2 in 2020 to Quater 1 in 2021 includes 3 quarters.

Liabilities on Revenue
Current assets on Revenue

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 428.76 (%).Trend:Decrease 43.09% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue 297.75 (%).Trend:Decrease 30.56% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 690.14 (%).Trend:Increase 131.79% than previous quarter

Overall: increasing (60.96%). 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 3.06 (%).Trend:Increase 6.99% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets 3.37 (%).Trend:Increase 10.13% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 3.78 (%).Trend:Increase 12.17% than previous quarter

Overall: increasing (23.53%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2020 Quarter 2: Earning Per Share 0.69 (USD).Trend:Increase 97.14% than previous quarter
Year 2020 Quarter 3: Earning Per Share 1.18 (USD).Trend:Increase 71.01% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.56 (USD).Trend:Decrease 52.54% than previous quarter

Overall: decreasing (-18.84%). Fluctuation: **Significant** (high variation).



Financial data from Q2 2020 to Q1 2021 shows that the ratio of retained earnings to revenue increased by 60.96%, exhibiting significant fluctuation. Retained earnings on assets also increased (23.53%), though with moderate fluctuation.  However, earnings per share decreased (-18.84%), with significant fluctuation. The analysis is limited due to missing data on working capital, cost efficiency, and SG&A expenses.