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 104.24 (%).Trend:Decrease 36.94% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 68.51 (%).Trend:Decrease 34.28% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 155.78 (%).Trend:Increase 127.38% than previous quarter

Overall: increasing (49.44%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 127.23 (%).Trend:Decrease 55.54% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 89.97 (%).Trend:Decrease 29.29% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 236.44 (%).Trend:Increase 162.8% than previous quarter

Overall: increasing (85.84%). 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 212.28 (%).Trend:Decrease 40.27% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue 125.61 (%).Trend:Decrease 40.83% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 270.03 (%).Trend:Increase 114.97% than previous quarter

Overall: increasing (27.2%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 59.77 (%).Trend:Increase 16.4% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 52.06 (%).Trend:Decrease 12.9% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 44.38 (%).Trend:Decrease 14.75% than previous quarter

Overall: decreasing (-25.75%). 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 47.63 (%).Trend:Decrease 3.56% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets 46.59 (%).Trend:Decrease 2.18% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 47.66 (%).Trend:Increase 2.3% than previous quarter

Overall: increasing (0.06%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2020 Quarter 2: Earning Per Share 18.78 (USD).Trend:Decrease 2.8% than previous quarter
Year 2020 Quarter 3: Earning Per Share 20.54 (USD).Trend:Increase 9.37% than previous quarter
Year 2021 Quarter 1: Earning Per Share 2.54 (USD).Trend:Decrease 87.63% than previous quarter

Overall: decreasing (-86.47%). Fluctuation: **Significant** (high variation).



Q2 2020 to Q1 2021 data reveals significant fluctuations. Liabilities on Revenue, Current Assets on Revenue, and Ratio of Retained Earnings to Revenue increased, while the Selling, General & Administrative (SG&A) Expense Ratio decreased. Retained Earning on Assets remained relatively stable, showing a slight increase.  Earning Per Share decreased substantially (-86.47%), signaling a need for further analysis.