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 34.36 (%).Trend:Decrease 43.97% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 25.35 (%).Trend:Decrease 26.22% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 57.02 (%).Trend:Increase 124.93% than previous quarter

Overall: increasing (65.95%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 149.92 (%).Trend:Decrease 48.09% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 104.98 (%).Trend:Decrease 29.98% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 388.02 (%).Trend:Increase 269.61% than previous quarter

Overall: increasing (158.82%). 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 49.04% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue 44.14 (%).Trend:Decrease 31.81% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 134.73 (%).Trend:Increase 205.23% than previous quarter

Overall: increasing (108.14%). 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 28.05 (%).Trend:Increase 2.19% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets 28.12 (%).Trend:Increase 0.25% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 25.75 (%).Trend:Decrease 8.43% than previous quarter

Overall: decreasing (-8.2%). Fluctuation: **Little** (low variation).

Earning Per Share


Financial statements from Q2 2020 to Q1 2021 reveal significant volatility. Working capital efficiency, measured by liabilities and current assets on revenue, shows substantial increases and decreases across the three quarters. Cost efficiency, indicated by the ratio of retained earnings to revenue, exhibits a similar pattern of large fluctuations. Investment efficiency, assessed by retained earnings on assets, shows a slight decrease.  Additional data is needed to fully assess overall financial health.