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 statements from Q2 2020 to Q1 2021 show significant variability in key financial ratios.  The ratio of retained earnings to revenue decreased, with considerable fluctuations. SG&A expense ratio also decreased considerably over the period, again marked by significant volatility.  Investment efficiency, measured by retained earnings on assets, increased slightly overall but displayed high variability.  The reported trends require further evaluation to determine the root causes and their implications for the company's financial performance.