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 30939600000.0 (%).Trend:Increase 5.85% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 13659600000.0 (%).Trend:Decrease 55.85% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 13052100000.0 (%).Trend:Decrease 4.45% than previous quarter

Overall: decreasing (-57.81%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 20463300000.0 (%).Trend:Increase 8.66% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 31276100000.0 (%).Trend:Increase 52.84% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 32243100000.0 (%).Trend:Increase 3.09% than previous quarter

Overall: increasing (57.57%). 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 -60800900000.0 (%).Trend:Increase 5.15% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -63265200000.0 (%).Trend:Increase 4.05% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -62186000000.0 (%).Trend:Decrease 1.71% than previous quarter

Overall: decreasing (2.28%). 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 -55.9 (%).Trend:Decrease 1.72% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -52.56 (%).Trend:Decrease 5.97% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -50.02 (%).Trend:Decrease 4.83% than previous quarter

Overall: increasing (-10.52%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 2: Earning Per Share -1.0 (USD).Trend:Decrease 200.0% than previous quarter
Year 2020 Quarter 3: Earning Per Share -3.0 (USD).Trend:Increase 200.0% than previous quarter
Year 2021 Quarter 1: Earning Per Share 1.46 (USD).Trend:Decrease 148.67% than previous quarter

Overall: increasing (-246.0%). Fluctuation: **Significant** (high variation).



Financial statements for Q2 2020 to Q1 2021 reveal substantial volatility across key metrics. Liabilities on revenue decreased significantly from Q2 to Q3 2020, then decreased further in Q1 2021, but overall increased by 104.87% across the period. Current assets on revenue increased steadily. Cost efficiency, reflected in the retained earnings to revenue ratio, decreased slightly but is highly variable. Investment efficiency, measured by retained earnings on assets, exhibited a slight upward trend but significant fluctuation. Earnings per share showed a significant downward trend throughout the period, though increased to a positive value in Q1 2021.