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 69.47 (%).Trend:Decrease 45.9% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 45.27 (%).Trend:Decrease 34.84% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 298.69 (%).Trend:Increase 559.8% than previous quarter

Overall: increasing (329.96%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 45.66 (%).Trend:Decrease 49.37% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 68.44 (%).Trend:Increase 49.89% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 251.08 (%).Trend:Increase 266.86% than previous quarter

Overall: increasing (449.89%). 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 62.08 (%).Trend:Decrease 46.91% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue 32.68 (%).Trend:Decrease 47.36% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 74.84 (%).Trend:Increase 129.01% than previous quarter

Overall: increasing (20.55%). 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 16.19 (%).Trend:Decrease 0.06% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets 10.81 (%).Trend:Decrease 33.23% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 4.73 (%).Trend:Decrease 56.24% than previous quarter

Overall: decreasing (-70.78%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements from Q2 2020 to Q1 2021 reveal significant volatility in working capital, cost, and investment efficiency.  Liabilities and current assets on revenue experienced dramatic swings, indicating potential instability.  The ratio of retained earnings to revenue also fluctuated greatly, increasing and decreasing substantially across the three quarters. Finally, retained earnings on assets consistently decreased across the three quarters, suggesting a negative trend in investment efficiency.  The overall picture is one of considerable instability in the company's financial performance during the period in question.