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 30.6 (%).Trend:Decrease 51.28% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 19.21 (%).Trend:Decrease 37.22% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 43.07 (%).Trend:Increase 124.21% than previous quarter

Overall: increasing (40.75%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 359.68 (%).Trend:Decrease 50.64% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 205.96 (%).Trend:Decrease 42.74% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 506.39 (%).Trend:Increase 145.87% than previous quarter

Overall: increasing (40.79%). 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 -449.77 (%).Trend:Decrease 47.91% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -257.63 (%).Trend:Decrease 42.72% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -485.69 (%).Trend:Increase 88.52% than previous quarter

Overall: decreasing (7.99%). 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 -108.85 (%).Trend:Increase 6.1% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -110.51 (%).Trend:Increase 1.53% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -87.54 (%).Trend:Decrease 20.79% than previous quarter

Overall: increasing (-19.58%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements from Q2 2020 to Q1 2021 show significant fluctuations in key metrics. Liabilities on revenue increased (40.75%) with noticeable quarter-to-quarter variability.  Current assets on revenue also increased (40.79%), but with notable swings.  The ratio of retained earnings to revenue decreased (7.99%), yet there were significant changes each quarter.  Investment efficiency (retained earnings on assets) shows an increase overall (-19.58%). The data points to substantial quarter-to-quarter changes, requiring further analysis.