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 17.47 (%).Trend:Increase 0% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 12.24 (%).Trend:Decrease 29.94% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 31.52 (%).Trend:Increase 157.52% than previous quarter

Overall: increasing (80.42%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 19.68 (%).Trend:Increase 0% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 13.81 (%).Trend:Decrease 29.83% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 34.69 (%).Trend:Increase 151.19% than previous quarter

Overall: increasing (76.27%). 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 3.72 (%).Trend:Increase 0% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue 2.75 (%).Trend:Decrease 26.08% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 7.64 (%).Trend:Increase 177.82% than previous quarter

Overall: increasing (105.38%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 25.45 (%).Trend:Increase 0% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 26.17 (%).Trend:Increase 2.83% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 25.88 (%).Trend:Decrease 1.11% than previous quarter

Overall: increasing (1.69%). 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 5.41 (%).Trend:Increase 0% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets 5.63 (%).Trend:Increase 4.07% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 6.07 (%).Trend:Increase 7.82% than previous quarter

Overall: increasing (12.2%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2020 Quarter 2: Earning Per Share 1.57 (USD).Trend:Increase 0% than previous quarter
Year 2020 Quarter 3: Earning Per Share 1.78 (USD).Trend:Increase 13.38% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.8 (USD).Trend:Decrease 55.06% than previous quarter

Overall: decreasing (-49.04%). Fluctuation: **Significant** (high variation).



Financial data from Q2 2020 to Q1 2021 reveals mixed trends.  Liabilities and current assets on revenue display significant fluctuations, including substantial increases in Q1 2021.  The ratio of retained earnings to revenue also shows significant increases and decreases across the period. SG&A expenses show a slight overall increase but with little fluctuation. Investment efficiency (retained earnings on assets) is increasing steadily with little variation. Earnings per share show a significant decrease in Q1 2021.