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 60.03 (%).Trend:Decrease 43.11% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 31.56 (%).Trend:Decrease 47.43% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 102.65 (%).Trend:Increase 225.25% than previous quarter

Overall: increasing (71.0%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 62.42 (%).Trend:Decrease 49.35% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 40.68 (%).Trend:Decrease 34.83% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 177.34 (%).Trend:Increase 335.94% than previous quarter

Overall: increasing (184.11%). 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 46.19 (%).Trend:Decrease 49.11% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue 31.72 (%).Trend:Decrease 31.33% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 132.63 (%).Trend:Increase 318.13% than previous quarter

Overall: increasing (187.14%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 12.72 (%).Trend:Increase 6.0% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 12.94 (%).Trend:Increase 1.73% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 12.85 (%).Trend:Decrease 0.7% than previous quarter

Overall: increasing (1.02%). 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 30.39 (%).Trend:Increase 1.37% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets 31.04 (%).Trend:Increase 2.14% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 30.41 (%).Trend:Decrease 2.03% than previous quarter

Overall: increasing (0.07%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2020 Quarter 2: Earning Per Share 0.07 (USD).Trend:Decrease 56.25% than previous quarter
Year 2020 Quarter 3: Earning Per Share 0.09 (USD).Trend:Increase 28.57% than previous quarter
Year 2021 Quarter 1: Earning Per Share -0.17 (USD).Trend:Decrease 288.89% than previous quarter

Overall: decreasing (-342.86%). Fluctuation: **Significant** (high variation).



The financial data from Q2 2020 to Q1 2021 show significant fluctuations in working capital, with liabilities on revenue increasing overall but significant volatility.  Current assets on revenue also show a similar pattern. Cost efficiency demonstrates a substantial increase in the ratio of retained earnings to revenue, though considerable quarter-to-quarter changes are present.  SG&A expenses show a slight overall increase.  Investment efficiency indicates a very slight increase in retained earnings on assets, with little fluctuation. Earnings per share demonstrate a substantial decline.