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 -832.34 (%).Trend:Decrease 51.26% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -536.35 (%).Trend:Decrease 35.56% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -1582.48 (%).Trend:Increase 195.05% than previous quarter

Overall: decreasing (90.12%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 29.5 (%).Trend:Decrease 20.05% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 28.89 (%).Trend:Decrease 2.07% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 29.68 (%).Trend:Increase 2.73% than previous quarter

Overall: increasing (0.61%). 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 -30.55 (%).Trend:Increase 4.02% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -30.28 (%).Trend:Decrease 0.88% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -32.65 (%).Trend:Increase 7.83% than previous quarter

Overall: decreasing (6.87%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial analysis for Q2 2020 to Q1 2021 indicates a fluctuating financial performance. The ratio of retained earnings to revenue displays a significant decrease, with substantial quarter-over-quarter changes. However, the selling, general, and administrative (SG&A) expense ratio shows a mostly stable trend, with only small increases. Investment efficiency, measured by retained earnings on assets, also reveals significant quarter-to-quarter volatility, decreasing overall.  No data is given on earnings per share.  Data for working capital efficiency and liabilities-to-revenue is not provided, making analysis impossible in those areas. Cost efficiency data is mentioned but no value was provided.