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 26.55 (%).Trend:Decrease 54.51% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 16.87 (%).Trend:Decrease 36.46% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 95.97 (%).Trend:Increase 468.88% than previous quarter

Overall: increasing (261.47%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 78.63 (%).Trend:Decrease 51.05% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 52.55 (%).Trend:Decrease 33.17% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 167.02 (%).Trend:Increase 217.83% than previous quarter

Overall: increasing (112.41%). 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 154.69 (%).Trend:Decrease 48.68% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue 106.35 (%).Trend:Decrease 31.25% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 320.07 (%).Trend:Increase 200.96% than previous quarter

Overall: increasing (106.91%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 15.1 (%).Trend:Decrease 12.46% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 14.04 (%).Trend:Decrease 7.02% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 12.75 (%).Trend:Decrease 9.19% than previous quarter

Overall: decreasing (-15.56%). 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 97.07 (%).Trend:Increase 1.37% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets 96.63 (%).Trend:Decrease 0.45% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 87.29 (%).Trend:Decrease 9.67% than previous quarter

Overall: decreasing (-10.08%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2020 Quarter 2: Earning Per Share 1.55 (USD).Trend:Increase 112.33% than previous quarter
Year 2020 Quarter 3: Earning Per Share 1.14 (USD).Trend:Decrease 26.45% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.42 (USD).Trend:Decrease 63.16% than previous quarter

Overall: decreasing (-72.9%). Fluctuation: **Significant** (high variation).



Financial data from Q2 2020 to Q1 2021 reveals significant volatility. Working capital efficiency (liabilities and current assets on revenue) shows increases with substantial volatility. Cost efficiency (retained earnings/revenue) exhibits an increasing trend with considerable fluctuation. SG&A expense ratio demonstrates a consistent decrease with low variation. Investment efficiency (retained earnings on assets) exhibits a downward trend with little fluctuation. Earnings per share shows a substantial decline overall, with significant swings throughout the period.