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 -25.05 (%).Trend:Decrease 61.13% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -10.74 (%).Trend:Decrease 57.13% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -3.77 (%).Trend:Decrease 64.9% than previous quarter

Overall: increasing (-84.95%). 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 -10.66 (%).Trend:Decrease 26.94% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -6.8 (%).Trend:Decrease 36.21% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -0.81 (%).Trend:Decrease 88.09% than previous quarter

Overall: increasing (-92.4%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 2: Earning Per Share 1.66 (USD).Trend:Increase 112.82% than previous quarter
Year 2020 Quarter 3: Earning Per Share 2.92 (USD).Trend:Increase 75.9% than previous quarter
Year 2021 Quarter 1: Earning Per Share 1.07 (USD).Trend:Decrease 63.36% than previous quarter

Overall: decreasing (-35.54%). Fluctuation: **Significant** (high variation).



The analysis covers Q2 2020 to Q1 2021.  Ratio of retained earnings to revenue increased overall (-84.95%), but with significant fluctuation. Retained earnings on assets also increased (-92.4%), demonstrating high variability.  Earnings per share, however, decreased by -35.54% overall, also with significant fluctuation.  Data for working capital, cost, and investment efficiency were noted but lacked numerical detail.