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 49.82 (%).Trend:Increase 0% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 27.75 (%).Trend:Decrease 44.3% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 99.85 (%).Trend:Increase 259.82% than previous quarter

Overall: increasing (100.42%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 107.31 (%).Trend:Increase 0% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 62.47 (%).Trend:Decrease 41.79% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 377.75 (%).Trend:Increase 504.69% than previous quarter

Overall: increasing (252.02%). 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 140.07 (%).Trend:Increase 0% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue 87.32 (%).Trend:Decrease 37.66% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 408.13 (%).Trend:Increase 367.4% than previous quarter

Overall: increasing (191.38%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 54.58 (%).Trend:Increase 0% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 54.53 (%).Trend:Decrease 0.09% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 86.29 (%).Trend:Increase 58.24% than previous quarter

Overall: increasing (58.1%). 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 53.36 (%).Trend:Increase 0% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets 55.52 (%).Trend:Increase 4.05% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 51.28 (%).Trend:Decrease 7.64% than previous quarter

Overall: decreasing (-3.9%). Fluctuation: **Little** (low variation).

Earning Per Share


Working capital efficiency shows significant fluctuation, with liabilities on revenue increasing from Q2 2020 to Q1 2021, then decreasing in Q2 2021.  Current assets on revenue also exhibit significant fluctuations, rising sharply in Q1 2021. Cost efficiency reveals a similar pattern of significant fluctuation in the ratio of retained earnings to revenue.  The Selling, General & Administrative (SG&A) expense ratio shows moderate variation, increasing overall.  Investment efficiency shows a modest overall decrease in retained earnings on assets, with little fluctuation.  The provided data lacks information on earnings per share, impacting a comprehensive analysis.