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 62.69 (%).Trend:Decrease 57.87% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 47.17 (%).Trend:Decrease 24.76% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 139.4 (%).Trend:Increase 195.53% than previous quarter

Overall: increasing (122.36%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 97.01 (%).Trend:Decrease 52.96% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 63.59 (%).Trend:Decrease 34.45% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 192.62 (%).Trend:Increase 202.91% than previous quarter

Overall: increasing (98.56%). 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 74.64 (%).Trend:Decrease 50.56% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue 48.04 (%).Trend:Decrease 35.64% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 150.49 (%).Trend:Increase 213.26% than previous quarter

Overall: increasing (101.62%). 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 22.27 (%).Trend:Decrease 1.81% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets 21.77 (%).Trend:Decrease 2.25% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 20.53 (%).Trend:Decrease 5.7% than previous quarter

Overall: decreasing (-7.81%). Fluctuation: **Little** (low variation).

Earning Per Share


Working capital efficiency shows significant fluctuation, with liabilities on revenue increasing by 122.36% and current assets on revenue increasing by 98.56% from Q2 2020 to Q1 2021.  Cost efficiency also displays significant fluctuation, with the ratio of retained earnings to revenue increasing by 101.62% over the same period.  Investment efficiency shows a slight overall decrease in retained earnings on assets (-7.81%).  The provided data indicates substantial variations in key financial metrics across the three quarters.