Working Capital Efficiency
The data from Quater 2 in 2020 to Quater 1 in 2021 includes 3 quarters.

Liabilities on Revenue
Current assets on Revenue

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 390.4 (%).Trend:Decrease 47.73% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue 264.06 (%).Trend:Decrease 32.36% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 743.14 (%).Trend:Increase 181.43% than previous quarter

Overall: increasing (90.35%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 16.74 (%).Trend:Decrease 5.96% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 16.15 (%).Trend:Decrease 3.52% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 14.09 (%).Trend:Decrease 12.76% than previous quarter

Overall: decreasing (-15.83%). Fluctuation: **Little** (low 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 50.95 (%).Trend:Increase 0.61% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets 50.72 (%).Trend:Decrease 0.45% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 54.1 (%).Trend:Increase 6.66% than previous quarter

Overall: increasing (6.18%). Fluctuation: **Little** (low variation).

Earning Per Share


Q2 2020 to Q1 2021 financial data reveals trends in working capital efficiency, cost efficiency, return on assets, retained earnings to revenue, and SG&A expense ratios.  Working capital and cost efficiency data spans three quarters.  The ratio of retained earnings to revenue decreased in Q2 and Q3 2020, then increased significantly in Q1 2021.  This shows significant fluctuation.  SG&A expense ratios have steadily decreased throughout the period, showing little fluctuation.  Retained earnings on assets also show a slight overall increase with little fluctuation.  Earnings per share data is not included as the provided notes state that zero values should be excluded.