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 41.82 (%).Trend:Decrease 50.49% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 26.47 (%).Trend:Decrease 36.7% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 73.84 (%).Trend:Increase 178.96% than previous quarter

Overall: increasing (76.57%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 82.99 (%).Trend:Decrease 46.64% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 58.96 (%).Trend:Decrease 28.96% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 185.28 (%).Trend:Increase 214.25% than previous quarter

Overall: increasing (123.26%). 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 25.83 (%).Trend:Decrease 37.62% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue 21.46 (%).Trend:Decrease 16.92% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 76.19 (%).Trend:Increase 255.03% than previous quarter

Overall: increasing (194.97%). 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 27.4 (%).Trend:Increase 17.55% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets 32.4 (%).Trend:Increase 18.25% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 37.88 (%).Trend:Increase 16.91% than previous quarter

Overall: increasing (38.25%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share


Financial statements from Q2 2020 to Q1 2021 show considerable fluctuations in key performance indicators (KPIs).  Liabilities on revenue and current assets on revenue increased, but with significant fluctuations.  Cost efficiency, as reflected in the ratio of retained earnings to revenue, also saw a significant overall increase, but again with high variation.  Investment efficiency (retained earnings on assets) displays a moderate overall increase.  The provided data indicates a period of considerable variability in the company's financial health.