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 44962900000.0 (%).Trend:Decrease 0.56% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 49120500000.0 (%).Trend:Increase 9.25% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 50933200000.0 (%).Trend:Increase 3.69% than previous quarter

Overall: increasing (13.28%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 155181400000.0 (%).Trend:Decrease 0.32% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 206767200000.0 (%).Trend:Increase 33.24% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 207932900000.0 (%).Trend:Increase 0.56% than previous quarter

Overall: increasing (33.99%). 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 -19850400000.0 (%).Trend:Decrease 29.49% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -3714800000.0 (%).Trend:Decrease 81.29% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 4923000000.0 (%).Trend:Decrease 232.52% than previous quarter

Overall: increasing (-124.8%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 17725300000.0 (%).Trend:Increase 99.21% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 25845800000.0 (%).Trend:Increase 45.81% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 8660400000.0 (%).Trend:Decrease 66.49% than previous quarter

Overall: decreasing (-51.14%). 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 -3.39 (%).Trend:Decrease 28.63% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -0.57 (%).Trend:Decrease 83.19% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 0.72 (%).Trend:Decrease 226.32% than previous quarter

Overall: increasing (-121.24%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 2: Earning Per Share 1.04 (USD).Trend:Increase 215.15% than previous quarter
Year 2020 Quarter 3: Earning Per Share 2.42 (USD).Trend:Increase 132.69% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.85 (USD).Trend:Decrease 64.88% than previous quarter

Overall: decreasing (-18.27%). Fluctuation: **Significant** (high variation).



Financial statement analysis from Q2 2020 to Q1 2021 reveals significant volatility across all key metrics.  Working capital efficiency demonstrated modest growth but high fluctuations. Cost efficiency, as measured by the retained earnings-to-revenue ratio, shows a dramatic decrease and is of significant concern. Selling, general, and administrative (SG&A) expenses exhibited fluctuations, and investment efficiency saw significant volatility. Earnings per share also displayed considerable variation. The data highlights instability across many financial indicators, suggesting a need for detailed investigation into underlying issues and strategic adjustments.