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 63.75 (%).Trend:Decrease 53.66% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 44.63 (%).Trend:Decrease 29.99% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 154.03 (%).Trend:Increase 245.13% than previous quarter

Overall: increasing (141.62%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 56.85 (%).Trend:Decrease 60.17% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 31.1 (%).Trend:Decrease 45.29% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 55.14 (%).Trend:Increase 77.3% than previous quarter

Overall: decreasing (-3.01%). 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 -138.45 (%).Trend:Decrease 365.74% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -131.03 (%).Trend:Decrease 5.36% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -244.24 (%).Trend:Increase 86.4% than previous quarter

Overall: decreasing (76.41%). 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 -21.38 (%).Trend:Decrease 662.63% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -33.88 (%).Trend:Increase 58.47% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -37.76 (%).Trend:Increase 11.45% than previous quarter

Overall: decreasing (76.61%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial data from Q2 2020 to Q1 2021 indicates significant volatility in financial performance.  Liabilities on revenue increased substantially with notable fluctuations, potentially affecting financial leverage.  Current assets on revenue trended downwards but fluctuated greatly, hinting at problems managing current assets.  The ratio of retained earnings to revenue decreased significantly and exhibits considerable variability, casting doubt on profitability.  Investment efficiency also decreased with substantial quarterly variance, indicating a need for investigation into asset utilization practices.  No earnings per share data is included.  The significant variations necessitate a more in-depth analysis to understand the underlying causes of these inconsistencies.