Working Capital Efficiency
The data from Quater 2 in 2020 to Quater 1 in 2021 includes 3 quarters.

Liabilities on Revenue
Current assets on Revenue

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 -23.54 (%).Trend:Decrease 97.72% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -14.84 (%).Trend:Decrease 36.96% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -26.36 (%).Trend:Increase 77.63% than previous quarter

Overall: decreasing (11.98%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 19.54 (%).Trend:Decrease 95.8% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 17.21 (%).Trend:Decrease 11.92% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 10.28 (%).Trend:Decrease 40.27% than previous quarter

Overall: decreasing (-47.39%). Fluctuation: **Significant** (high 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 -1.06 (%).Trend:Increase 0.95% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -1.1 (%).Trend:Increase 3.77% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -1.05 (%).Trend:Decrease 4.55% than previous quarter

Overall: increasing (-0.94%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial analysis for Q2 2020 to Q1 2021 demonstrates continued volatility in key financial ratios. The ratio of retained earnings to revenue shows a decreasing trend, though with large fluctuations across the quarters. Similarly, the SG&A expense ratio also decreased significantly but with considerable variation.  Investment efficiency, as measured by retained earnings on assets, shows an overall increasing trend with considerable fluctuation.  Further analysis is needed to understand the underlying factors driving these fluctuations and to assess their impact on the company's financial health.  The provided data lacks detailed information on working capital efficiency and cost efficiency.