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 76.3 (%).Trend:Decrease 45.65% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 48.95 (%).Trend:Decrease 35.85% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 232.2 (%).Trend:Increase 374.36% than previous quarter

Overall: increasing (204.33%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 132.27 (%).Trend:Decrease 45.7% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 87.28 (%).Trend:Decrease 34.01% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 254.03 (%).Trend:Increase 191.05% than previous quarter

Overall: increasing (92.05%). 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 178.01 (%).Trend:Decrease 49.3% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue 119.29 (%).Trend:Decrease 32.99% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 350.74 (%).Trend:Increase 194.02% than previous quarter

Overall: increasing (97.03%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 18.39 (%).Trend:Increase 1.77% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 18.69 (%).Trend:Increase 1.63% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 19.29 (%).Trend:Increase 3.21% than previous quarter

Overall: increasing (4.89%). 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 68.15 (%).Trend:Decrease 3.24% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets 68.47 (%).Trend:Increase 0.47% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 69.66 (%).Trend:Increase 1.74% than previous quarter

Overall: increasing (2.22%). Fluctuation: **Little** (low variation).

Earning Per Share


Analyzing Q2 2020 to Q1 2021 reveals significant increases in Liabilities on Revenue (204.33%), Current Assets on Revenue (92.05%), and Ratio of Retained Earnings to Revenue (97.03%), all with high variability.  Conversely, Selling, General & Administrative (SG&A) Expense Ratio and Retained Earning on Assets showed small, consistent increases (4.89% and 2.22% respectively).