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 101790000000.0 (%).Trend:Decrease 5.53% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 95990800000.0 (%).Trend:Decrease 5.7% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 86593700000.0 (%).Trend:Decrease 9.79% than previous quarter

Overall: decreasing (-14.93%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 93004900000.0 (%).Trend:Decrease 7.9% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 87215500000.0 (%).Trend:Decrease 6.22% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 75711800000.0 (%).Trend:Decrease 13.19% than previous quarter

Overall: decreasing (-18.59%). 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 11638500000.0 (%).Trend:Decrease 27.35% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue 12814900000.0 (%).Trend:Increase 10.11% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 5204100000.0 (%).Trend:Decrease 59.39% than previous quarter

Overall: decreasing (-55.29%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 42652400000.0 (%).Trend:Increase 89.4% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 66342500000.0 (%).Trend:Increase 55.54% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 24353500000.0 (%).Trend:Decrease 63.29% than previous quarter

Overall: decreasing (-42.9%). 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 5.51 (%).Trend:Decrease 23.47% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets 6.32 (%).Trend:Increase 14.7% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 2.89 (%).Trend:Decrease 54.27% than previous quarter

Overall: decreasing (-47.55%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 2: Earning Per Share -9.94 (USD).Trend:Increase 11.06% than previous quarter
Year 2020 Quarter 3: Earning Per Share -9.67 (USD).Trend:Decrease 2.72% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.16 (USD).Trend:Decrease 101.65% than previous quarter

Overall: increasing (-101.61%). Fluctuation: **Significant** (high variation).



Financial data from Q2 2020 to Q1 2021 showcases a generally downward trend in working capital and cost efficiency.  Liabilities on revenue and current assets decreased slightly, while cost efficiency ratios (retained earnings to revenue, SG&A, and retained earnings on assets) decreased significantly. Earnings per share are also increasing, but the starting value is negative, leading to a decrease in terms of overall value.  Significant fluctuation is observed across these metrics.