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 730000000000.0 (%).Trend:Decrease 16.4% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 812200000000.0 (%).Trend:Increase 11.26% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 1230700000000.0 (%).Trend:Increase 51.53% than previous quarter

Overall: increasing (68.59%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 1276200000000.0 (%).Trend:Increase 11.31% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 1542200000000.0 (%).Trend:Increase 20.84% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 1759100000000.0 (%).Trend:Increase 14.06% than previous quarter

Overall: increasing (37.84%). 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 3057500000000.0 (%).Trend:Increase 2.87% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue 2971200000000.0 (%).Trend:Decrease 2.82% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 2784900000000.0 (%).Trend:Decrease 6.27% than previous quarter

Overall: decreasing (-8.92%). Fluctuation: **Little** (low 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 62.27 (%).Trend:Increase 0.03% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets 57.43 (%).Trend:Decrease 7.77% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 51.94 (%).Trend:Decrease 9.56% than previous quarter

Overall: decreasing (-16.59%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2020 Quarter 2: Earning Per Share -1.48 (USD).Trend:Decrease 67.4% than previous quarter
Year 2020 Quarter 3: Earning Per Share -2.62 (USD).Trend:Increase 77.03% than previous quarter
Year 2021 Quarter 1: Earning Per Share -1.73 (USD).Trend:Decrease 33.97% than previous quarter

Overall: decreasing (16.89%). Fluctuation: **Significant** (high variation).



Financial statements from Q2 2020 to Q1 2021 highlight substantial fluctuations in financial performance.  Liabilities on revenue show an increase, and current assets on revenue display an increasing trend, both with significant quarter-to-quarter variations.  Cost efficiency (ratio of retained earnings to revenue) has a minor decrease, and investment efficiency demonstrates a decrease in retained earning on assets. Earnings per share remain negative but show an overall decreasing trend with high quarter-to-quarter variability.