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 -23.54 (%).Trend:Decrease 97.72% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -14.84 (%).Trend:Decrease 36.96% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -26.36 (%).Trend:Increase 77.63% than previous quarter

Overall: decreasing (11.98%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 19.54 (%).Trend:Decrease 95.8% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 17.21 (%).Trend:Decrease 11.92% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 10.28 (%).Trend:Decrease 40.27% than previous quarter

Overall: decreasing (-47.39%). Fluctuation: **Significant** (high 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 -1.06 (%).Trend:Increase 0.95% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -1.1 (%).Trend:Increase 3.77% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -1.05 (%).Trend:Decrease 4.55% than previous quarter

Overall: increasing (-0.94%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial analysis of Q2 2020 to Q1 2021 shows inconsistent financial performance. The ratio of retained earnings to revenue decreased, marked by substantial volatility.  SG&A expense ratio decreased significantly, yet with a considerable amount of quarter-to-quarter fluctuation.  Retained earnings on assets showed a slight upward trend but with notable inconsistencies. The combination of downward trends in some metrics and volatility in others calls for further investigation into the underlying causes.