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 31.6 (%).Trend:Decrease 38.17% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 18.31 (%).Trend:Decrease 42.06% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 52.8 (%).Trend:Increase 188.37% than previous quarter

Overall: increasing (67.09%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 118.57 (%).Trend:Decrease 41.75% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 85.56 (%).Trend:Decrease 27.84% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 461.33 (%).Trend:Increase 439.19% than previous quarter

Overall: increasing (289.08%). 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 4.95 (%).Trend:Decrease 403.68% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue 11.19 (%).Trend:Increase 126.06% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 47.19 (%).Trend:Increase 321.72% than previous quarter

Overall: increasing (853.33%). 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 2.19 (%).Trend:Decrease 647.5% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets 7.25 (%).Trend:Increase 231.05% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 7.3 (%).Trend:Increase 0.69% than previous quarter

Overall: increasing (233.33%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 2: Earning Per Share 0.53 (USD).Trend:Increase 194.44% than previous quarter
Year 2020 Quarter 3: Earning Per Share 1.27 (USD).Trend:Increase 139.62% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.3 (USD).Trend:Decrease 76.38% than previous quarter

Overall: decreasing (-43.4%). Fluctuation: **Significant** (high variation).



Financial data from Q2 2020 to Q1 2021 displays substantial fluctuations in working capital efficiency. Liabilities and current assets on revenue show significant increases and decreases over the period.  Cost efficiency as measured by retained earnings-to-revenue shows substantial growth despite a decline in early 2020.  Invest efficiency shows a general uptrend with significant fluctuations.  Earnings per share also display significant fluctuations, overall declining in Q1 2021.