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 55.92 (%).Trend:Decrease 55.68% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 38.68 (%).Trend:Decrease 30.83% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 140.74 (%).Trend:Increase 263.86% than previous quarter

Overall: increasing (151.68%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 192.85 (%).Trend:Decrease 35.48% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 130.94 (%).Trend:Decrease 32.1% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 296.3 (%).Trend:Increase 126.29% than previous quarter

Overall: increasing (53.64%). 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 -37.31 (%).Trend:Decrease 42.81% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue 20.25 (%).Trend:Decrease 154.27% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 49.38 (%).Trend:Increase 143.85% than previous quarter

Overall: increasing (-232.35%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 13.38 (%).Trend:Increase 2.76% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 13.32 (%).Trend:Decrease 0.45% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 9.09 (%).Trend:Decrease 31.76% than previous quarter

Overall: decreasing (-32.06%). Fluctuation: **Neutral** (moderate 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 -8.85 (%).Trend:Decrease 3.59% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets 6.18 (%).Trend:Decrease 169.83% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 6.64 (%).Trend:Increase 7.44% than previous quarter

Overall: increasing (-175.03%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 2: Earning Per Share 0.19 (USD).Trend:Decrease 17.39% than previous quarter
Year 2020 Quarter 3: Earning Per Share 6.45 (USD).Trend:Increase 3294.74% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.13 (USD).Trend:Decrease 97.98% than previous quarter

Overall: decreasing (-31.58%). Fluctuation: **Significant** (high variation).



Financial statements for Q2 2020 to Q1 2021 reveal fluctuating trends. Liabilities on revenue showed a significant increase overall, despite decreases between Q2-Q3 2020.  Current asset-to-revenue ratios also increased overall but exhibited significant quarter-to-quarter variation. The ratio of retained earnings to revenue increased, with significant variation in individual quarters. SG&A expense ratio slightly decreased. Retained earning on assets increased overall, though with substantial fluctuation. Earnings per share showed significant volatility and a substantial decrease overall.  The overall performance is unstable, but there's positive growth in certain areas despite considerable variation.