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 24.9 (%).Trend:Decrease 55.46% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 17.77 (%).Trend:Decrease 28.63% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 55.37 (%).Trend:Increase 211.59% than previous quarter

Overall: increasing (122.37%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 67.62 (%).Trend:Decrease 49.42% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 46.12 (%).Trend:Decrease 31.8% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 151.96 (%).Trend:Increase 229.49% than previous quarter

Overall: increasing (124.73%). 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 76.38 (%).Trend:Decrease 48.28% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue 47.43 (%).Trend:Decrease 37.9% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 165.2 (%).Trend:Increase 248.3% than previous quarter

Overall: increasing (116.29%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 22.06 (%).Trend:Decrease 0.72% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 22.08 (%).Trend:Increase 0.09% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 21.86 (%).Trend:Decrease 1.0% than previous quarter

Overall: decreasing (-0.91%). 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 53.36 (%).Trend:Increase 2.52% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets 52.21 (%).Trend:Decrease 2.16% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 54.92 (%).Trend:Increase 5.19% than previous quarter

Overall: increasing (2.92%). Fluctuation: **Little** (low variation).

Earning Per Share


Working capital efficiency shows significant fluctuations, with liabilities on revenue increasing by 122.37% and current assets on revenue increasing by 124.73% from Q2 2020 to Q1 2021.  Cost efficiency shows a slight decrease in the SG&A expense ratio (-0.91%), while the ratio of retained earnings to revenue significantly increased by 116.29%. Investment efficiency shows a slight increase in retained earnings on assets (2.92%).  The data indicates significant volatility across all metrics.