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 17.47 (%).Trend:Increase 0% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 12.24 (%).Trend:Decrease 29.94% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 31.52 (%).Trend:Increase 157.52% than previous quarter

Overall: increasing (80.42%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 19.68 (%).Trend:Increase 0% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 13.81 (%).Trend:Decrease 29.83% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 34.69 (%).Trend:Increase 151.19% than previous quarter

Overall: increasing (76.27%). 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 3.72 (%).Trend:Increase 0% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue 2.75 (%).Trend:Decrease 26.08% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 7.64 (%).Trend:Increase 177.82% than previous quarter

Overall: increasing (105.38%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 25.45 (%).Trend:Increase 0% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 26.17 (%).Trend:Increase 2.83% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 25.88 (%).Trend:Decrease 1.11% than previous quarter

Overall: increasing (1.69%). 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 5.41 (%).Trend:Increase 0% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets 5.63 (%).Trend:Increase 4.07% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 6.07 (%).Trend:Increase 7.82% than previous quarter

Overall: increasing (12.2%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2020 Quarter 2: Earning Per Share 1.57 (USD).Trend:Increase 0% than previous quarter
Year 2020 Quarter 3: Earning Per Share 1.78 (USD).Trend:Increase 13.38% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.8 (USD).Trend:Decrease 55.06% than previous quarter

Overall: decreasing (-49.04%). Fluctuation: **Significant** (high variation).



Working capital efficiency shows significant fluctuations in both liabilities and current assets as a percentage of revenue.  Cost efficiency reveals a slightly increasing trend in SG&A expense ratio, indicating stable administrative costs.  Investment efficiency shows a generally increasing trend in retained earnings on assets, highlighting consistent profitability.  Earnings per share experienced a substantial decrease from Q2 2020 to Q1 2021 before rebounding.