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 41.69 (%).Trend:Increase 0% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 26.95 (%).Trend:Decrease 35.36% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 134.38 (%).Trend:Increase 398.63% than previous quarter

Overall: increasing (222.33%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 151.68 (%).Trend:Increase 0% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 94.94 (%).Trend:Decrease 37.41% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 635.14 (%).Trend:Increase 568.99% than previous quarter

Overall: increasing (318.74%). 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 145.68 (%).Trend:Increase 0% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue 89.53 (%).Trend:Decrease 38.54% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 438.5 (%).Trend:Increase 389.78% than previous quarter

Overall: increasing (201.0%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 49.43 (%).Trend:Increase 0% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 46.65 (%).Trend:Decrease 5.62% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 83.45 (%).Trend:Increase 78.89% than previous quarter

Overall: increasing (68.82%). 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 52.75 (%).Trend:Increase 0% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets 52.66 (%).Trend:Decrease 0.17% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 43.77 (%).Trend:Decrease 16.88% than previous quarter

Overall: decreasing (-17.02%). Fluctuation: **Little** (low variation).

Earning Per Share


Financial statements from Q2 2020 to Q1 2021 reveal highly volatile performance. Liabilities on revenue, current assets on revenue, and the ratio of retained earnings to revenue demonstrate substantial fluctuations, with sharp increases and decreases. SG&A expense ratio also shows considerable volatility.  Investment efficiency exhibits a decrease in retained earnings on assets. This indicates significant changes in financial health across the given quarters.