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 62.69 (%).Trend:Decrease 57.87% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 47.17 (%).Trend:Decrease 24.76% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 139.4 (%).Trend:Increase 195.53% than previous quarter

Overall: increasing (122.36%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 97.01 (%).Trend:Decrease 52.96% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 63.59 (%).Trend:Decrease 34.45% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 192.62 (%).Trend:Increase 202.91% than previous quarter

Overall: increasing (98.56%). 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 74.64 (%).Trend:Decrease 50.56% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue 48.04 (%).Trend:Decrease 35.64% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 150.49 (%).Trend:Increase 213.26% than previous quarter

Overall: increasing (101.62%). 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 22.27 (%).Trend:Decrease 1.81% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets 21.77 (%).Trend:Decrease 2.25% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 20.53 (%).Trend:Decrease 5.7% than previous quarter

Overall: decreasing (-7.81%). Fluctuation: **Little** (low variation).

Earning Per Share


Financial data from Q2 2020 to Q1 2021 reveals significant volatility.  Working capital efficiency (liabilities and current assets on revenue) increased with substantial fluctuations.  Cost efficiency, as measured by the ratio of retained earnings to revenue, also saw a substantial increase, albeit with significant variation.  Investment efficiency showed a modest decline.  Unfortunately, data for Selling, General & Administrative (SG&A) expense ratio and earnings per share are missing.