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 55.92 (%).Trend:Decrease 55.68% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 38.68 (%).Trend:Decrease 30.83% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 140.74 (%).Trend:Increase 263.86% than previous quarter

Overall: increasing (151.68%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 192.85 (%).Trend:Decrease 35.48% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 130.94 (%).Trend:Decrease 32.1% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 296.3 (%).Trend:Increase 126.29% than previous quarter

Overall: increasing (53.64%). 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 -37.31 (%).Trend:Decrease 42.81% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue 20.25 (%).Trend:Decrease 154.27% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 49.38 (%).Trend:Increase 143.85% than previous quarter

Overall: increasing (-232.35%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 13.38 (%).Trend:Increase 2.76% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 13.32 (%).Trend:Decrease 0.45% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 9.09 (%).Trend:Decrease 31.76% than previous quarter

Overall: decreasing (-32.06%). Fluctuation: **Neutral** (moderate 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 -8.85 (%).Trend:Decrease 3.59% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets 6.18 (%).Trend:Decrease 169.83% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 6.64 (%).Trend:Increase 7.44% than previous quarter

Overall: increasing (-175.03%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 2: Earning Per Share 0.19 (USD).Trend:Decrease 17.39% than previous quarter
Year 2020 Quarter 3: Earning Per Share 6.45 (USD).Trend:Increase 3294.74% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.13 (USD).Trend:Decrease 97.98% than previous quarter

Overall: decreasing (-31.58%). Fluctuation: **Significant** (high variation).



Financial statements from Q2 2020 to Q1 2021 reveal significant volatility in key metrics.  Working capital efficiency shows increases in both liabilities and current assets relative to revenue, though with substantial fluctuations. Cost efficiency, as measured by the retained earnings/revenue ratio, decreased significantly, exhibiting large swings. SG&A expenses trend downward. Investment efficiency (retained earnings on assets) shows increasing trends but with significant variation. Earnings per share also display substantial volatility.  These drastic shifts necessitate further investigation to pinpoint contributing factors and assess financial stability.