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 1797.12 (%).Trend:Decrease 100.0% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue 898.05 (%).Trend:Decrease 50.03% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 2284.17 (%).Trend:Increase 154.35% than previous quarter

Overall: increasing (27.1%). 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 4.84 (%).Trend:Decrease 4.35% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets 3.54 (%).Trend:Decrease 26.86% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 3.57 (%).Trend:Increase 0.85% than previous quarter

Overall: decreasing (-26.24%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2020 Quarter 2: Earning Per Share 0.68 (USD).Trend:Increase 0% than previous quarter
Year 2020 Quarter 3: Earning Per Share -2.54 (USD).Trend:Decrease 473.53% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.52 (USD).Trend:Decrease 120.47% than previous quarter

Overall: decreasing (-23.53%). Fluctuation: **Significant** (high variation).



Review of Q2 2020-Q1 2021 financial data indicates a significant overall increase (27.1%) in the ratio of retained earnings to revenue, accompanied by high fluctuation. Retained earnings on assets decreased by 26.24% overall, showing moderate fluctuation.  Earnings per share decreased by 23.53% with significant fluctuation.  Information on working capital, liabilities, current assets, cost efficiency, and investment efficiency was present but incomplete for full analysis.