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 151.27 (%).Trend:Decrease 80.25% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 113.66 (%).Trend:Decrease 24.86% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 283.71 (%).Trend:Increase 149.61% than previous quarter

Overall: increasing (87.55%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 141.13 (%).Trend:Decrease 9.1% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 104.1 (%).Trend:Decrease 26.24% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 284.19 (%).Trend:Increase 173.0% than previous quarter

Overall: increasing (101.37%). 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 -255.03 (%).Trend:Increase 38.81% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -162.12 (%).Trend:Decrease 36.43% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -373.52 (%).Trend:Increase 130.4% than previous quarter

Overall: decreasing (46.46%). 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 -33.24 (%).Trend:Increase 162.15% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -32.22 (%).Trend:Decrease 3.07% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -28.38 (%).Trend:Decrease 11.92% than previous quarter

Overall: increasing (-14.62%). Fluctuation: **Significant** (high variation).

Earning Per Share


Analysis of Q2 2020 to Q1 2021 reveals substantial volatility across key metrics.  Liabilities and current assets relative to revenue demonstrate significant increases, although with considerable quarter-to-quarter changes.  The ratio of retained earnings to revenue shows a substantial overall decrease, again with high variability.  Retained earnings on assets increased, albeit negatively, with similar significant fluctuation. This necessitates thorough investigation to identify underlying causes.