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 -162.89 (%).Trend:Decrease 100.0% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -135.76 (%).Trend:Decrease 16.66% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -332.08 (%).Trend:Increase 144.61% than previous quarter

Overall: decreasing (103.87%). 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 -12.34 (%).Trend:Increase 33.84% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -13.97 (%).Trend:Increase 13.21% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -16.57 (%).Trend:Increase 18.61% than previous quarter

Overall: decreasing (34.28%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 2: Earning Per Share -1.89 (USD).Trend:Increase 0% than previous quarter
Year 2020 Quarter 3: Earning Per Share -2.63 (USD).Trend:Increase 39.15% than previous quarter
Year 2021 Quarter 1: Earning Per Share -0.28 (USD).Trend:Decrease 89.35% than previous quarter

Overall: increasing (-85.19%). Fluctuation: **Significant** (high variation).



The financial statements from Q2 2020 to Q1 2021 show significant fluctuation in key metrics.  Retained earnings ratio to revenue decreased drastically, with a significant drop in Q1 2021.  Investment efficiency, measured by retained earnings on assets, also decreased across the three quarters. Earnings per share initially declined, but saw a substantial increase in Q1 2021. Overall, the trend appears to be decreasing for retained earnings to revenue and investment efficiency, while earnings per share has a fluctuating trend.