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 63878000000.0 (%).Trend:Increase 0% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 62870500000.0 (%).Trend:Decrease 1.58% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 67779100000.0 (%).Trend:Increase 7.81% than previous quarter

Overall: increasing (6.11%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 96079000000.0 (%).Trend:Increase 0% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 98408100000.0 (%).Trend:Increase 2.42% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 111061400000.0 (%).Trend:Increase 12.86% than previous quarter

Overall: increasing (15.59%). Fluctuation: **Little** (low 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 -12214000000.0 (%).Trend:Increase 0% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -11045900000.0 (%).Trend:Decrease 9.56% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -11254400000.0 (%).Trend:Increase 1.89% than previous quarter

Overall: increasing (-7.86%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 24798600000.0 (%).Trend:Increase 0% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 36429200000.0 (%).Trend:Increase 46.9% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 11165100000.0 (%).Trend:Decrease 69.35% than previous quarter

Overall: decreasing (-54.98%). Fluctuation: **Significant** (high 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 -4.17 (%).Trend:Increase 0% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -3.7 (%).Trend:Decrease 11.27% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -3.64 (%).Trend:Decrease 1.62% than previous quarter

Overall: increasing (-12.71%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 2: Earning Per Share 0.18 (USD).Trend:Increase 0% than previous quarter
Year 2020 Quarter 3: Earning Per Share 0.36 (USD).Trend:Increase 100.0% than previous quarter
Year 2021 Quarter 1: Earning Per Share -0.09 (USD).Trend:Decrease 125.0% than previous quarter

Overall: decreasing (-150.0%). Fluctuation: **Significant** (high variation).



Analysis of Q2 2020 to Q1 2021 reveals a 6.11% increase in liabilities on revenue and a 15.59% increase in current assets on revenue, both showing low variation.  However, cost efficiency metrics display significant fluctuations. The ratio of retained earnings to revenue increased by -7.86%, while the SG&A expense ratio decreased by -54.98%. Investment efficiency metrics also show significant volatility: retained earnings on assets increased by -12.71%, and earnings per share decreased by -150%.