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 26.63 (%).Trend:Decrease 49.58% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 17.11 (%).Trend:Decrease 35.75% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 65.22 (%).Trend:Increase 281.18% than previous quarter

Overall: increasing (144.91%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 188.8 (%).Trend:Decrease 33.14% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 146.86 (%).Trend:Decrease 22.21% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 520.52 (%).Trend:Increase 254.43% than previous quarter

Overall: increasing (175.7%). 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 67.68 (%).Trend:Decrease 29.35% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue 53.92 (%).Trend:Decrease 20.33% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 186.32 (%).Trend:Increase 245.55% than previous quarter

Overall: increasing (175.3%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 10.13 (%).Trend:Increase 14.33% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 10.96 (%).Trend:Increase 8.19% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 11.4 (%).Trend:Increase 4.01% than previous quarter

Overall: increasing (12.54%). 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 18.17 (%).Trend:Increase 4.61% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets 18.64 (%).Trend:Increase 2.59% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 17.92 (%).Trend:Decrease 3.86% than previous quarter

Overall: decreasing (-1.38%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2020 Quarter 2: Earning Per Share 0.53 (USD).Trend:Increase 32.5% than previous quarter
Year 2020 Quarter 3: Earning Per Share 0.66 (USD).Trend:Increase 24.53% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.24 (USD).Trend:Decrease 63.64% than previous quarter

Overall: decreasing (-54.72%). Fluctuation: **Significant** (high variation).



Q2 2020 to Q1 2021 financial data reveals a significant but varied fluctuation in key metrics. Working capital efficiency showed a net increase in both liabilities and current assets on revenue, but with high volatility. Cost efficiency, as measured by the ratio of retained earnings to revenue, increased significantly. The SG&A expense ratio increased steadily, while retained earnings on assets slightly decreased. Earnings per share also saw a decrease, with high volatility.