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 43.06 (%).Trend:Decrease 50.56% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 30.14 (%).Trend:Decrease 30.0% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 72.19 (%).Trend:Increase 139.52% than previous quarter

Overall: increasing (67.65%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 103.39 (%).Trend:Decrease 45.86% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 68.34 (%).Trend:Decrease 33.9% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 190.13 (%).Trend:Increase 178.21% than previous quarter

Overall: increasing (83.9%). 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 -4.9 (%).Trend:Decrease 71.11% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -1.46 (%).Trend:Decrease 70.2% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 10.77 (%).Trend:Decrease 837.67% than previous quarter

Overall: increasing (-319.8%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 18.54 (%).Trend:Decrease 6.27% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 18.61 (%).Trend:Increase 0.38% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 19.47 (%).Trend:Increase 4.62% than previous quarter

Overall: increasing (5.02%). 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 -1.71 (%).Trend:Decrease 45.37% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -0.75 (%).Trend:Decrease 56.14% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 2.05 (%).Trend:Decrease 373.33% than previous quarter

Overall: increasing (-219.88%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 2: Earning Per Share 0.67 (USD).Trend:Increase 97.06% than previous quarter
Year 2020 Quarter 3: Earning Per Share 0.91 (USD).Trend:Increase 35.82% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.32 (USD).Trend:Decrease 64.84% than previous quarter

Overall: decreasing (-52.24%). Fluctuation: **Significant** (high variation).



Between Q2 2020 and Q1 2021, liabilities and current assets on revenue significantly increased with high fluctuation. The ratio of retained earnings to revenue increased significantly, while the SG&A expense ratio saw a small increase. Retained earnings on assets and earnings per share also show significant increases and decreases respectively, with notable fluctuation.