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 59800000000.0 (%).Trend:Decrease 17.97% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 78800000000.0 (%).Trend:Increase 31.77% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 103.89 (%).Trend:Decrease 100.0% than previous quarter

Overall: decreasing (-100.0%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 142600000000.0 (%).Trend:Decrease 9.92% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 126800000000.0 (%).Trend:Decrease 11.08% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 173.19 (%).Trend:Decrease 100.0% than previous quarter

Overall: decreasing (-100.0%). 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 159900000000.0 (%).Trend:Decrease 2.74% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue 160500000000.0 (%).Trend:Increase 0.38% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 219.71 (%).Trend:Decrease 100.0% than previous quarter

Overall: decreasing (-100.0%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 9500000000.0 (%).Trend:Increase 75.93% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 14000000000.0 (%).Trend:Increase 47.37% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 6.03 (%).Trend:Decrease 100.0% than previous quarter

Overall: decreasing (-100.0%). 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 68.92 (%).Trend:Increase 4.3% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets 74.17 (%).Trend:Increase 7.62% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 75.5 (%).Trend:Increase 1.79% than previous quarter

Overall: increasing (9.55%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2020 Quarter 2: Earning Per Share -2.87 (USD).Trend:Increase 129.6% than previous quarter
Year 2020 Quarter 3: Earning Per Share -2.65 (USD).Trend:Decrease 7.67% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.57 (USD).Trend:Decrease 121.51% than previous quarter

Overall: increasing (-119.86%). Fluctuation: **Significant** (high variation).



Financial statements from Q2 2020 to Q1 2021 illustrate significant declines, particularly in working capital efficiency.  Liabilities and current assets on revenue show a substantial drop, possibly due to decreased operational activity or debt management.  Cost efficiency, measured by the declining retained earnings-to-revenue ratio, indicates decreasing profitability.  Selling, general, and administrative (SG&A) expenses also exhibit a marked decrease followed by an increase, followed by a decrease.  Investment efficiency shows a modest improvement in retained earning on assets. However, earning per share displays a concerning decline, potentially needing immediate corrective action.