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 118.29 (%).Trend:Decrease 25.84% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 80.37 (%).Trend:Decrease 32.06% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 206.84 (%).Trend:Increase 157.36% than previous quarter

Overall: increasing (74.86%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 121.7 (%).Trend:Decrease 43.07% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 90.45 (%).Trend:Decrease 25.68% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 245.17 (%).Trend:Increase 171.06% than previous quarter

Overall: increasing (101.45%). 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 64.73 (%).Trend:Decrease 47.24% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue 45.09 (%).Trend:Decrease 30.34% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 125.67 (%).Trend:Increase 178.71% than previous quarter

Overall: increasing (94.14%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 39.05 (%).Trend:Increase 2.41% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 38.64 (%).Trend:Decrease 1.05% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 39.67 (%).Trend:Increase 2.67% than previous quarter

Overall: increasing (1.59%). 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 5.26 (%).Trend:Decrease 1.31% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets 5.56 (%).Trend:Increase 5.7% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 5.65 (%).Trend:Increase 1.62% than previous quarter

Overall: increasing (7.41%). Fluctuation: **Little** (low variation).

Earning Per Share


Financial data for 2020 Q2-2021 Q1 show significant fluctuations in working capital efficiency. Liabilities and current assets on revenue increased significantly, although with extreme fluctuation. The ratio of retained earnings to revenue also shows a significant increase, despite high variation.  The SG&A expense ratio shows a slight overall increase. Investment efficiency shows a slight increase in retained earnings on assets with minimal variation.