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 20.78 (%).Trend:Increase 0% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 14.02 (%).Trend:Decrease 32.53% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 52.6 (%).Trend:Increase 275.18% than previous quarter

Overall: increasing (153.13%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 76.13 (%).Trend:Increase 0% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 54.26 (%).Trend:Decrease 28.73% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 237.12 (%).Trend:Increase 337.01% than previous quarter

Overall: increasing (211.47%). 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 47.54 (%).Trend:Increase 0% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue 32.32 (%).Trend:Decrease 32.02% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 97.85 (%).Trend:Increase 202.75% than previous quarter

Overall: increasing (105.83%). 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 35.07 (%).Trend:Increase 0% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets 35.1 (%).Trend:Increase 0.09% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 28.33 (%).Trend:Decrease 19.29% than previous quarter

Overall: decreasing (-19.22%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2020 Quarter 2: Earning Per Share 1.4 (USD).Trend:Increase 0% than previous quarter
Year 2020 Quarter 3: Earning Per Share 2.17 (USD).Trend:Increase 55.0% than previous quarter
Year 2021 Quarter 1: Earning Per Share -1.03 (USD).Trend:Decrease 147.47% than previous quarter

Overall: decreasing (-173.57%). Fluctuation: **Significant** (high variation).



Financial data from Q2 2020 to Q1 2021 reveals significant fluctuations across various metrics.  Working capital efficiency shows highly variable trends, with liabilities and current assets on revenue experiencing both substantial increases and decreases. Cost efficiency also displays considerable fluctuations, with the ratio of retained earnings to revenue increasing significantly. Investment efficiency shows a neutral, moderate decrease in retained earnings on assets. Earnings per share are highly volatile, showing a substantial decrease overall, with significant fluctuation.  The overall picture suggests high volatility and uncertainty in the financial performance.