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 463100000000.0 (%).Trend:Increase 0.59% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 338300000000.0 (%).Trend:Decrease 26.95% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 540600000000.0 (%).Trend:Increase 59.8% than previous quarter

Overall: increasing (16.74%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 403700000000.0 (%).Trend:Decrease 11.45% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 375700000000.0 (%).Trend:Decrease 6.94% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 368800000000.0 (%).Trend:Decrease 1.84% than previous quarter

Overall: decreasing (-8.65%). 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 -67800000000.0 (%).Trend:Decrease 13.08% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -30300000000.0 (%).Trend:Decrease 55.31% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -251600000000.0 (%).Trend:Increase 730.36% than previous quarter

Overall: decreasing (271.09%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 48800000000.0 (%).Trend:Increase 93.65% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 75500000000.0 (%).Trend:Increase 54.71% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 25100000000.0 (%).Trend:Decrease 66.75% than previous quarter

Overall: decreasing (-48.57%). 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 -2.58 (%).Trend:Decrease 11.64% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -1.19 (%).Trend:Decrease 53.88% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -9.72 (%).Trend:Increase 716.81% than previous quarter

Overall: decreasing (276.74%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 2: Earning Per Share 0.45 (USD).Trend:Increase 309.09% than previous quarter
Year 2020 Quarter 3: Earning Per Share 1.36 (USD).Trend:Increase 202.22% than previous quarter
Year 2021 Quarter 1: Earning Per Share -4.21 (USD).Trend:Decrease 409.56% than previous quarter

Overall: decreasing (-1035.56%). Fluctuation: **Significant** (high variation).



Financial statements from Q2 2020 to Q1 2021 reveal a mixed financial performance.  Working capital efficiency shows an increase in liabilities with moderate fluctuation, while current assets show a slight decrease. Cost efficiency displays a decrease in the ratio of retained earnings to revenue and a decrease in SG&A expense ratio, but with significant fluctuation.  Investment efficiency and earnings per share demonstrate a significant overall decrease with high fluctuation, raising concerns.