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 49.82 (%).Trend:Increase 0% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 27.75 (%).Trend:Decrease 44.3% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 99.85 (%).Trend:Increase 259.82% than previous quarter

Overall: increasing (100.42%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 107.31 (%).Trend:Increase 0% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 62.47 (%).Trend:Decrease 41.79% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 377.75 (%).Trend:Increase 504.69% than previous quarter

Overall: increasing (252.02%). 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 140.07 (%).Trend:Increase 0% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue 87.32 (%).Trend:Decrease 37.66% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 408.13 (%).Trend:Increase 367.4% than previous quarter

Overall: increasing (191.38%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 54.58 (%).Trend:Increase 0% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 54.53 (%).Trend:Decrease 0.09% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 86.29 (%).Trend:Increase 58.24% than previous quarter

Overall: increasing (58.1%). Fluctuation: **Neutral** (moderate 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 53.36 (%).Trend:Increase 0% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets 55.52 (%).Trend:Increase 4.05% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 51.28 (%).Trend:Decrease 7.64% than previous quarter

Overall: decreasing (-3.9%). Fluctuation: **Little** (low variation).

Earning Per Share


The provided data indicates significant fluctuations in working capital efficiency metrics. Liabilities on revenue showed a decrease, followed by a large increase and then another decrease.  Current assets on revenue exhibit similarly erratic behavior, rising substantially, then declining. Cost efficiency reveals significant variation, with the retained earnings-to-revenue ratio rising sharply, followed by declines. The SG&A expense ratio displays moderate fluctuations. Investment efficiency shows little fluctuation, with retained earnings on assets trending slightly downward.  Earnings per share data are absent.