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 59.88 (%).Trend:Decrease 51.97% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 34.87 (%).Trend:Decrease 41.77% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 103.02 (%).Trend:Increase 195.44% than previous quarter

Overall: increasing (72.04%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 82.86 (%).Trend:Decrease 66.05% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 52.03 (%).Trend:Decrease 37.21% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 150.73 (%).Trend:Increase 189.7% than previous quarter

Overall: increasing (81.91%). 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 191.65 (%).Trend:Decrease 50.85% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue 126.71 (%).Trend:Decrease 33.88% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 425.27 (%).Trend:Increase 235.62% than previous quarter

Overall: increasing (121.9%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 13.03 (%).Trend:Increase 8.86% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 12.38 (%).Trend:Decrease 4.99% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 11.45 (%).Trend:Decrease 7.51% than previous quarter

Overall: decreasing (-12.13%). 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 62.22 (%).Trend:Decrease 6.37% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets 65.54 (%).Trend:Increase 5.34% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 69.44 (%).Trend:Increase 5.95% than previous quarter

Overall: increasing (11.6%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2020 Quarter 2: Earning Per Share 4.23 (USD).Trend:Increase 60.23% than previous quarter
Year 2020 Quarter 3: Earning Per Share 7.09 (USD).Trend:Increase 67.61% than previous quarter
Year 2021 Quarter 1: Earning Per Share 2.5 (USD).Trend:Decrease 64.74% than previous quarter

Overall: decreasing (-40.9%). Fluctuation: **Significant** (high variation).



Working capital efficiency demonstrates significant fluctuations.  Liabilities on revenue increased by 72.04%, and current assets on revenue by 81.91%, both displaying high variation. Cost efficiency indicates a decrease in the ratio of retained earnings to revenue (by 121.9%). The SG&A expense ratio shows a small decrease (-12.13%).  Investment efficiency, on the other hand, shows a consistent increase in retained earnings on assets (11.6%).  Earnings per share (EPS) decreased by 40.9%, also exhibiting considerable volatility.  This suggests growth potential, but high variability raises concerns.