Working Capital Efficiency
The data from Quater 2 in 2020 to Quater 1 in 2020 includes 3 quarters.

Liabilities on Revenue
Year 2020 Quarter 2: Liabilities on Revenue 45.44 (%).Trend:Increase 0% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 31.79 (%).Trend:Decrease 30.04% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 136.18 (%).Trend:Increase 328.37% than previous quarter

Overall: increasing (199.69%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 59.65 (%).Trend:Increase 0% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 40.92 (%).Trend:Decrease 31.4% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 173.98 (%).Trend:Increase 325.17% than previous quarter

Overall: increasing (191.67%). Fluctuation: **Significant** (high variation).


Cost Efficiency
The data from Quater 2 in 2020 to Quater 1 in 2020 includes 3 quarters.

Ratio of Retained Earnings to Revenue
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue 21.15 (%).Trend:Increase 0% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue 13.58 (%).Trend:Decrease 35.79% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue 51.97 (%).Trend:Increase 282.7% than previous quarter

Overall: increasing (145.72%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 29.4 (%).Trend:Increase 0% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 29.21 (%).Trend:Decrease 0.65% than previous quarter
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 29.6 (%).Trend:Increase 1.34% than previous quarter

Overall: increasing (0.68%). Fluctuation: **Little** (low variation).


Invest Efficiency
The data from Quater 2 in 2020 to Quater 1 in 2020 includes 3 quarters.

Retained Earning on Assets
Year 2020 Quarter 2: Retained Earning on Assets 14.28 (%).Trend:Increase 0% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets 13.9 (%).Trend:Decrease 2.66% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets 14.53 (%).Trend:Increase 4.53% than previous quarter

Overall: increasing (1.75%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2020 Quarter 2: Earning Per Share 1.47 (USD).Trend:Increase 0% than previous quarter
Year 2020 Quarter 3: Earning Per Share 2.43 (USD).Trend:Increase 65.31% than previous quarter
Year 2020 Quarter 1: Earning Per Share 0.46 (USD).Trend:Decrease 81.07% than previous quarter

Overall: decreasing (-68.71%). Fluctuation: **Significant** (high variation).



Analysis of Q2 2020 to Q1 2021 financial data reveals significant fluctuations in working capital efficiency metrics. Liabilities on revenue and current assets on revenue show overall increases but with substantial quarter-to-quarter variations.  Similarly, the ratio of retained earnings to revenue demonstrates a significant increase overall but high variability.  Conversely, SG&A expense ratio shows little fluctuation, and retained earnings on assets exhibit a small increase with low variability.  Earnings per share decreased significantly with high variation.