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 134.56 (%).Trend:Decrease 48.26% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 86.75 (%).Trend:Decrease 35.53% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 269.41 (%).Trend:Increase 210.56% than previous quarter

Overall: increasing (100.22%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 157.62 (%).Trend:Decrease 41.22% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 121.34 (%).Trend:Decrease 23.02% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 332.65 (%).Trend:Increase 174.15% than previous quarter

Overall: increasing (111.05%). 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 -12.43 (%).Trend:Decrease 57.21% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -7.66 (%).Trend:Decrease 38.37% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -11.18 (%).Trend:Increase 45.95% than previous quarter

Overall: increasing (-10.06%). 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 -4.04 (%).Trend:Decrease 17.72% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -3.25 (%).Trend:Decrease 19.55% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -1.72 (%).Trend:Decrease 47.08% than previous quarter

Overall: increasing (-57.43%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 2: Earning Per Share 0.47 (USD).Trend:Increase 88.0% than previous quarter
Year 2020 Quarter 3: Earning Per Share 0.53 (USD).Trend:Increase 12.77% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.42 (USD).Trend:Decrease 20.75% than previous quarter

Overall: decreasing (-10.64%). Fluctuation: **Neutral** (moderate variation).



Financial data from Q2 2020 to Q1 2021 reveals significant fluctuations.  Liabilities and current assets on revenue both show notable increases and decreases, indicating instability in working capital management.  The ratio of retained earnings to revenue exhibits large swings, suggesting issues with consistent cost efficiency.  Earnings per share display mixed results with moderate variation. The data for investment efficiency and SG&A expense ratio are missing, preventing a complete assessment.