Working Capital Efficiency
The data from Quater 3 in 2020 to Quater 1 in 2021 includes 3 quarters.

Liabilities on Revenue
Year 2020 Quarter 3: Liabilities on Revenue 5825500000.0 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 26297200000.0 (%).Trend:Increase 185.72% than previous quarter

Overall: increasing (351.42%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 35394300000.0 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 33845600000.0 (%).Trend:Decrease 51.83% than previous quarter

Overall: decreasing (-4.38%). Fluctuation: **Significant** (high variation).


Cost Efficiency
The data from Quater 3 in 2020 to Quater 1 in 2021 includes 3 quarters.

Ratio of Retained Earnings to Revenue
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -38727600000.0 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -46625400000.0 (%).Trend:Increase 11.29% than previous quarter

Overall: decreasing (20.39%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio

Invest Efficiency
The data from Quater 3 in 2020 to Quater 1 in 2021 includes 3 quarters.

Retained Earning on Assets
Year 2020 Quarter 3: Retained Earning on Assets -99.45 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -37.82 (%).Trend:Decrease 7.64% than previous quarter

Overall: increasing (-61.97%). Fluctuation: **Significant** (high variation).

Earning Per Share


Analysis shows significant fluctuations in key metrics from Q3 2020 to Q1 2021. Liabilities on revenue experienced a dramatic increase (351.42%), while current assets decreased (-4.38%).  Retained earnings to revenue decreased (-20.39%), and retained earnings on assets increased (-61.97%), both exhibiting high variability.  Further investigation into these variances is warranted.