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 63.35 (%).Trend:Decrease 44.66% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 42.13 (%).Trend:Decrease 33.5% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 131.81 (%).Trend:Increase 212.86% than previous quarter

Overall: increasing (108.07%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 86.95 (%).Trend:Decrease 38.32% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 65.65 (%).Trend:Decrease 24.5% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 210.42 (%).Trend:Increase 220.52% than previous quarter

Overall: increasing (142.0%). 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 59.79 (%).Trend:Decrease 37.21% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue 47.06 (%).Trend:Decrease 21.29% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 142.06 (%).Trend:Increase 201.87% than previous quarter

Overall: increasing (137.6%). 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 45.51 (%).Trend:Increase 8.07% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets 49.58 (%).Trend:Increase 8.94% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 48.59 (%).Trend:Decrease 2.0% than previous quarter

Overall: increasing (6.77%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2020 Quarter 2: Earning Per Share 0.66 (USD).Trend:Increase 88.57% than previous quarter
Year 2020 Quarter 3: Earning Per Share 1.05 (USD).Trend:Increase 59.09% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.36 (USD).Trend:Decrease 65.71% than previous quarter

Overall: decreasing (-45.45%). Fluctuation: **Significant** (high variation).



From Q2 2020 to Q1 2021, liabilities on revenue increased significantly (108.07%), as did current assets on revenue (142%).  The ratio of retained earnings to revenue also increased significantly (137.6%).  Retained earnings on assets showed a slight increase (6.77%), demonstrating low variation.  However, earnings per share decreased significantly (-45.45%), exhibiting substantial fluctuation.