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 42.2 (%).Trend:Decrease 48.79% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 29.27 (%).Trend:Decrease 30.64% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 84.66 (%).Trend:Increase 189.24% than previous quarter

Overall: increasing (100.62%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 125.23 (%).Trend:Decrease 45.25% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 90.23 (%).Trend:Decrease 27.95% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 256.58 (%).Trend:Increase 184.36% than previous quarter

Overall: increasing (104.89%). 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 70.32 (%).Trend:Decrease 44.67% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue 49.26 (%).Trend:Decrease 29.95% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 158.08 (%).Trend:Increase 220.91% than previous quarter

Overall: increasing (124.8%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 14.08 (%).Trend:Increase 5.39% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 14.27 (%).Trend:Increase 1.35% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 14.31 (%).Trend:Increase 0.28% than previous quarter

Overall: increasing (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 26.8 (%).Trend:Increase 2.33% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets 27.2 (%).Trend:Increase 1.49% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 30.08 (%).Trend:Increase 10.59% than previous quarter

Overall: increasing (12.24%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2020 Quarter 2: Earning Per Share 1.12 (USD).Trend:Increase 64.71% than previous quarter
Year 2020 Quarter 3: Earning Per Share 1.67 (USD).Trend:Increase 49.11% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.57 (USD).Trend:Decrease 65.87% than previous quarter

Overall: decreasing (-49.11%). Fluctuation: **Significant** (high variation).



Financial data from Q2 2020 to Q1 2021 show significant fluctuations. Working capital efficiency, represented by liabilities and current assets on revenue, is increasing overall but with substantial variation. Cost efficiency, measured by the ratio of retained earnings to revenue, also displays a substantial increase.  SG&A expense ratio shows a small increase with minimal fluctuation. Investment efficiency shows consistent increases in retained earnings on assets. Earnings per share, however, show a significant decrease.