Working Capital Efficiency
The data from Quater 2 in 2020 to Quater 1 in 2021 includes 3 quarters.

Liabilities on Revenue
Current assets on Revenue

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 1797.12 (%).Trend:Decrease 100.0% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue 898.05 (%).Trend:Decrease 50.03% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 2284.17 (%).Trend:Increase 154.35% than previous quarter

Overall: increasing (27.1%). 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 4.84 (%).Trend:Decrease 4.35% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets 3.54 (%).Trend:Decrease 26.86% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 3.57 (%).Trend:Increase 0.85% than previous quarter

Overall: decreasing (-26.24%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2020 Quarter 2: Earning Per Share 0.68 (USD).Trend:Increase 0% than previous quarter
Year 2020 Quarter 3: Earning Per Share -2.54 (USD).Trend:Decrease 473.53% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.52 (USD).Trend:Decrease 120.47% than previous quarter

Overall: decreasing (-23.53%). Fluctuation: **Significant** (high variation).



Analysis of financial statements from Q2 2020 to Q1 2021 reveals significant fluctuations in key metrics. The Ratio of Retained Earnings to Revenue increased overall by 27.1% despite considerable quarter-to-quarter variation.  Retained Earnings on Assets decreased by 26.24%, showing moderate fluctuation. Earnings Per Share also decreased by 23.53%, exhibiting high variation.  Data on working capital efficiency, cost efficiency, and investment efficiency is incomplete and therefore excluded.