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 430100000.0 (%).Trend:Decrease 21.56% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 300300000.0 (%).Trend:Decrease 30.18% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 308000000.0 (%).Trend:Increase 2.56% than previous quarter

Overall: decreasing (-28.39%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 1190800000.0 (%).Trend:Increase 51.23% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 1601200000.0 (%).Trend:Increase 34.46% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 1314600000.0 (%).Trend:Decrease 17.9% than previous quarter

Overall: increasing (10.4%). 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 -13108800000.0 (%).Trend:Increase 3.54% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -13430900000.0 (%).Trend:Increase 2.46% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -13758100000.0 (%).Trend:Increase 2.44% than previous quarter

Overall: decreasing (4.95%). Fluctuation: **Significant** (high 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 -987.7 (%).Trend:Decrease 26.08% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -786.26 (%).Trend:Decrease 20.39% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -977.69 (%).Trend:Increase 24.35% than previous quarter

Overall: increasing (-1.01%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements from Q2 2020 to Q1 2021 indicate a decline in liabilities on revenue (-28.39%).  Current assets, however, show a modest increase (10.4%). Cost efficiency, measured by retained earnings to revenue, shows a considerable decreasing trend (4.95%). Investment efficiency demonstrates a fluctuating negative trend (-1.01%). The data suggest some improvement in working capital but continuing concerns about profitability and resource allocation.