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 53.9 (%).Trend:Decrease 45.56% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 39.07 (%).Trend:Decrease 27.51% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 107.85 (%).Trend:Increase 176.04% than previous quarter

Overall: increasing (100.09%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 103.28 (%).Trend:Decrease 51.11% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 72.84 (%).Trend:Decrease 29.47% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 186.8 (%).Trend:Increase 156.45% than previous quarter

Overall: increasing (80.87%). 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 -49.64 (%).Trend:Decrease 53.28% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -28.27 (%).Trend:Decrease 43.05% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -28.17 (%).Trend:Decrease 0.35% than previous quarter

Overall: increasing (-43.25%). 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 -36.11 (%).Trend:Decrease 3.94% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -30.13 (%).Trend:Decrease 16.56% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -11.75 (%).Trend:Decrease 61.0% than previous quarter

Overall: increasing (-67.46%). Fluctuation: **Significant** (high variation).

Earning Per Share


From Q2 2020 to Q1 2021, liabilities on revenue increased significantly (100.09%), exhibiting high variation.  Current assets on revenue followed a similar trend (80.87%), indicating considerable fluctuation.  The ratio of retained earnings to revenue increased (-43.25%), showing significant variability.  Retained earnings on assets also increased (-67.46%), with notable fluctuation.  Missing SG&A and EPS data limits complete analysis.