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 135.88 (%).Trend:Decrease 27.91% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue 80.51 (%).Trend:Decrease 40.75% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 112.12 (%).Trend:Increase 39.26% than previous quarter

Overall: decreasing (-17.49%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio

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 7.88 (%).Trend:Decrease 21.28% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets 5.48 (%).Trend:Decrease 30.46% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 1.77 (%).Trend:Decrease 67.7% than previous quarter

Overall: decreasing (-77.54%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 2: Earning Per Share -4.01 (USD).Trend:Increase 38.75% than previous quarter
Year 2020 Quarter 3: Earning Per Share -5.19 (USD).Trend:Increase 29.43% than previous quarter
Year 2021 Quarter 1: Earning Per Share -0.81 (USD).Trend:Decrease 84.39% than previous quarter

Overall: increasing (-79.8%). Fluctuation: **Significant** (high variation).



Financial statements from Q2 2020 to Q1 2021 show a continuing downward trend with significant fluctuation.  The ratio of retained earnings to revenue continued to decline, with fluctuations that imply that the company's ability to retain earnings compared to revenue has decreased over time. Retained earnings on assets and earnings per share (EPS) also decreased across the period.  This significant negative performance pattern warrants further analysis to understand the root causes and develop a corrective strategy.