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 -210.71 (%).Trend:Increase 17.59% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -182.69 (%).Trend:Decrease 13.3% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -648.08 (%).Trend:Increase 254.74% than previous quarter

Overall: decreasing (207.57%). 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 -14.41 (%).Trend:Increase 31.36% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -16.09 (%).Trend:Increase 11.66% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -18.84 (%).Trend:Increase 17.09% than previous quarter

Overall: decreasing (30.74%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements for Q2 2020 to Q1 2021 indicate a decreasing trend in the ratio of retained earnings to revenue, characterized by substantial fluctuations across the quarters.  Retained earnings on assets also demonstrate a downward trend with significant quarter-to-quarter changes.  This volatility underscores a need for in-depth analysis to identify the drivers of these variations and their implications for the business's financial health.  Working capital and cost efficiency, and investment efficiency are also subject to evaluation across this period.