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 200.65 (%).Trend:Decrease 22.08% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 138.32 (%).Trend:Decrease 31.06% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 347.75 (%).Trend:Increase 151.41% than previous quarter

Overall: increasing (73.31%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 142.41 (%).Trend:Decrease 47.48% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 107.56 (%).Trend:Decrease 24.47% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 282.5 (%).Trend:Increase 162.64% than previous quarter

Overall: increasing (98.37%). 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 62.15 (%).Trend:Decrease 51.6% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue 38.5 (%).Trend:Decrease 38.05% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 87.59 (%).Trend:Increase 127.51% than previous quarter

Overall: increasing (40.93%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 28.99 (%).Trend:Increase 1.29% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 28.29 (%).Trend:Decrease 2.41% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 31.21 (%).Trend:Increase 10.32% than previous quarter

Overall: increasing (7.66%). 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 4.54 (%).Trend:Decrease 5.22% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets 4.27 (%).Trend:Decrease 5.95% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 3.43 (%).Trend:Decrease 19.67% than previous quarter

Overall: decreasing (-24.45%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2020 Quarter 2: Earning Per Share 0.06 (USD).Trend:Increase 200.0% than previous quarter
Year 2020 Quarter 3: Earning Per Share 0.09 (USD).Trend:Increase 50.0% than previous quarter
Year 2021 Quarter 1: Earning Per Share -0.6 (USD).Trend:Decrease 766.67% than previous quarter

Overall: decreasing (-1100.0%). Fluctuation: **Significant** (high variation).



Financial data from Q2 2020 to Q1 2021 indicates significant volatility in various financial metrics.  Liabilities and current assets on revenue are on an increasing trend, but with considerable quarter-to-quarter variation.  Cost efficiency, as measured by the ratio of retained earnings to revenue, also displays notable fluctuations, ultimately trending upwards. The SG&A expense ratio is relatively stable, exhibiting a minor increase overall. Investment efficiency shows a declining pattern in retained earnings on assets. Earnings per share experience a large initial increase followed by a severe drop in the first quarter of 2021.