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 20.78 (%).Trend:Increase 0% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 14.02 (%).Trend:Decrease 32.53% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 52.6 (%).Trend:Increase 275.18% than previous quarter

Overall: increasing (153.13%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 76.13 (%).Trend:Increase 0% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 54.26 (%).Trend:Decrease 28.73% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 237.12 (%).Trend:Increase 337.01% than previous quarter

Overall: increasing (211.47%). 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 47.54 (%).Trend:Increase 0% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue 32.32 (%).Trend:Decrease 32.02% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 97.85 (%).Trend:Increase 202.75% than previous quarter

Overall: increasing (105.83%). 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 35.07 (%).Trend:Increase 0% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets 35.1 (%).Trend:Increase 0.09% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 28.33 (%).Trend:Decrease 19.29% than previous quarter

Overall: decreasing (-19.22%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2020 Quarter 2: Earning Per Share 1.4 (USD).Trend:Increase 0% than previous quarter
Year 2020 Quarter 3: Earning Per Share 2.17 (USD).Trend:Increase 55.0% than previous quarter
Year 2021 Quarter 1: Earning Per Share -1.03 (USD).Trend:Decrease 147.47% than previous quarter

Overall: decreasing (-173.57%). Fluctuation: **Significant** (high variation).



Financial statements from Q2 2020 to Q1 2021 show a picture of high volatility in financial metrics.  Working capital efficiency reveals substantial increases and decreases in liabilities and current assets, indicating significant fluctuations. Cost efficiency demonstrates a notable increase in the ratio of retained earnings to revenue, despite significant variation.  Investment efficiency displays a moderate decline in retained earnings on assets, contrasting with the high variation in other areas. Earnings per share show a substantial drop overall, highlighting significant volatility.