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 42.44 (%).Trend:Decrease 50.49% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 21.68 (%).Trend:Decrease 48.92% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 159.39 (%).Trend:Increase 635.19% than previous quarter

Overall: increasing (275.57%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 84.3 (%).Trend:Decrease 52.02% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 45.92 (%).Trend:Decrease 45.53% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 581.73 (%).Trend:Increase 1166.83% than previous quarter

Overall: increasing (590.07%). 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 24.82 (%).Trend:Decrease 39.45% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue 13.06 (%).Trend:Decrease 47.38% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -27.7 (%).Trend:Decrease 312.1% than previous quarter

Overall: decreasing (-211.6%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 40.94 (%).Trend:Decrease 15.62% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 40.05 (%).Trend:Decrease 2.17% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 75.83 (%).Trend:Increase 89.34% than previous quarter

Overall: increasing (85.22%). 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 12.48 (%).Trend:Increase 39.44% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets 10.93 (%).Trend:Decrease 12.42% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -2.39 (%).Trend:Decrease 121.87% than previous quarter

Overall: decreasing (-119.15%). Fluctuation: **Significant** (high variation).

Earning Per Share


The provided data from Q2 2020 to Q1 2021 shows significant fluctuations in several key financial ratios.  Liabilities and current assets relative to revenue increased substantially, while retained earnings ratios and retained earnings on assets decreased significantly.  The SG&A expense ratio also increased considerably.  This suggests potential challenges related to working capital management, profitability, and cost control.