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 -150.33 (%).Trend:Increase 19.75% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -152.48 (%).Trend:Increase 1.43% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -1028.05 (%).Trend:Increase 574.22% than previous quarter

Overall: decreasing (583.86%). 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 -8.57 (%).Trend:Increase 47.5% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -10.93 (%).Trend:Increase 27.54% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -25.04 (%).Trend:Increase 129.09% than previous quarter

Overall: decreasing (192.18%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 2: Earning Per Share -0.53 (USD).Trend:Increase 211.76% than previous quarter
Year 2020 Quarter 3: Earning Per Share -0.93 (USD).Trend:Increase 75.47% than previous quarter
Year 2021 Quarter 1: Earning Per Share -0.82 (USD).Trend:Decrease 11.83% than previous quarter

Overall: decreasing (54.72%). Fluctuation: **Significant** (high variation).



Financial statements from Q2 2020 to Q1 2021 show significant fluctuations across key metrics. The ratio of retained earnings to revenue decreased substantially (-583.86%), with drastic quarter-to-quarter changes. Investment efficiency (retained earnings on assets) decreased significantly (-192.18%), fluctuating substantially. Earnings per share also showed a decrease overall (-54.72%), demonstrating large quarter-on-quarter variations.  These trends warrant detailed investigation.