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 27.01 (%).Trend:Decrease 43.76% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 20.18 (%).Trend:Decrease 25.29% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 62.44 (%).Trend:Increase 209.42% than previous quarter

Overall: increasing (131.17%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 72.82 (%).Trend:Decrease 45.66% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 52.12 (%).Trend:Decrease 28.43% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 173.68 (%).Trend:Increase 233.23% than previous quarter

Overall: increasing (138.51%). 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 38.61 (%).Trend:Decrease 45.02% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue 23.11 (%).Trend:Decrease 40.15% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 72.04 (%).Trend:Increase 211.73% than previous quarter

Overall: increasing (86.58%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 24.62 (%).Trend:Increase 1.4% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 24.56 (%).Trend:Decrease 0.24% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 26.63 (%).Trend:Increase 8.43% than previous quarter

Overall: increasing (8.16%). 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 27.23 (%).Trend:Increase 1.99% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets 24.24 (%).Trend:Decrease 10.98% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 20.35 (%).Trend:Decrease 16.05% than previous quarter

Overall: decreasing (-25.27%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2020 Quarter 2: Earning Per Share 0.44 (USD).Trend:Increase 0% than previous quarter
Year 2020 Quarter 3: Earning Per Share -1.52 (USD).Trend:Decrease 445.45% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.02 (USD).Trend:Decrease 101.32% than previous quarter

Overall: decreasing (-95.45%). Fluctuation: **Significant** (high variation).



The data from Q2 2020 to Q1 2021 demonstrates significant fluctuations in key financial metrics. Liabilities and current assets on revenue show notable increases, though with substantial quarter-to-quarter variability. Cost efficiency reveals an overall increase in the retained earnings-to-revenue ratio with high volatility.  SG&A expenses exhibit a modest overall increase with little fluctuation. Investment efficiency shows a modest decrease in retained earnings on assets.  Earnings per share show a significant overall decrease with considerable variation.