Working Capital Efficiency
The data from Quater 2 in 2021 to Quater 1 in 2021 includes 3 quarters.

Liabilities on Revenue
Year 2021 Quarter 2: Liabilities on Revenue 44.76 (%).Trend:Decrease 48.94% than previous quarter
Year 2021 Quarter 3: Liabilities on Revenue 29.59 (%).Trend:Decrease 33.89% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 83.47 (%).Trend:Increase 182.09% than previous quarter

Overall: increasing (86.48%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 2: Current assets on Revenue 95.55 (%).Trend:Decrease 53.95% than previous quarter
Year 2021 Quarter 3: Current assets on Revenue 63.62 (%).Trend:Decrease 33.42% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 187.66 (%).Trend:Increase 194.97% than previous quarter

Overall: increasing (96.4%). Fluctuation: **Significant** (high variation).


Cost Efficiency
The data from Quater 2 in 2021 to Quater 1 in 2021 includes 3 quarters.

Ratio of Retained Earnings to Revenue
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 139.98 (%).Trend:Decrease 52.48% than previous quarter
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 93.69 (%).Trend:Decrease 33.07% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 249.27 (%).Trend:Increase 166.06% than previous quarter

Overall: increasing (78.08%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 16.43 (%).Trend:Increase 0.0% than previous quarter
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 16.77 (%).Trend:Increase 2.07% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 15.74 (%).Trend:Decrease 6.14% than previous quarter

Overall: decreasing (-4.2%). Fluctuation: **Little** (low variation).


Invest Efficiency
The data from Quater 2 in 2021 to Quater 1 in 2021 includes 3 quarters.

Retained Earning on Assets
Year 2021 Quarter 2: Retained Earning on Assets 68.65 (%).Trend:Decrease 9.52% than previous quarter
Year 2021 Quarter 3: Retained Earning on Assets 69.71 (%).Trend:Increase 1.54% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 68.26 (%).Trend:Decrease 2.08% than previous quarter

Overall: decreasing (-0.57%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2021 Quarter 2: Earning Per Share 5.53 (USD).Trend:Increase 112.69% than previous quarter
Year 2021 Quarter 3: Earning Per Share 7.97 (USD).Trend:Increase 44.12% than previous quarter
Year 2021 Quarter 1: Earning Per Share 2.93 (USD).Trend:Decrease 63.24% than previous quarter

Overall: decreasing (-47.02%). Fluctuation: **Significant** (high variation).



Financial statements from Q2 2021 to Q1 2021 reveal substantial fluctuations in several key areas. Working capital efficiency, as measured by liabilities and current assets on revenue, demonstrates significant variation.  Cost efficiency, represented by the ratio of retained earnings to revenue, shows considerable decreases, although significant variation exists.  SG&A expense ratios are decreasing slightly overall, while investment efficiency is mostly stable.  Earning per share shows a substantial increase across the period.