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 31.19 (%).Trend:Decrease 49.19% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 24.83 (%).Trend:Decrease 20.39% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 160.86 (%).Trend:Increase 547.85% than previous quarter

Overall: increasing (415.74%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 90.99 (%).Trend:Decrease 55.95% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 53.05 (%).Trend:Decrease 41.7% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 90.37 (%).Trend:Increase 70.35% than previous quarter

Overall: decreasing (-0.68%). Fluctuation: **Neutral** (moderate 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 3.73 (%).Trend:Decrease 56.83% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -19.62 (%).Trend:Decrease 626.01% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -222.83 (%).Trend:Increase 1035.73% than previous quarter

Overall: decreasing (-6073.99%). 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 1.1 (%).Trend:Decrease 15.38% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -6.83 (%).Trend:Decrease 720.91% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -18.18 (%).Trend:Increase 166.18% than previous quarter

Overall: decreasing (-1752.73%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements from Q2 2020 to Q1 2021 reveal significant fluctuations in working capital efficiency, cost efficiency, and investment efficiency. Liabilities on revenue increased sharply in Q1 2021, while current assets on revenue showed a slight overall decrease.  Cost efficiency, measured by the ratio of retained earnings to revenue, decreased dramatically across the three quarters, with extremely high variability.  Investment efficiency, as measured by retained earnings on assets, also exhibited substantial decline and significant volatility.  The data suggest potential instability and need for deeper analysis to identify underlying issues.