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 594490000000.0 (%).Trend:Increase 15.34% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 326610000000.0 (%).Trend:Decrease 45.06% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 419660000000.0 (%).Trend:Increase 28.49% than previous quarter

Overall: decreasing (-29.41%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 322660000000.0 (%).Trend:Increase 28.81% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 285250000000.0 (%).Trend:Decrease 11.59% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 302160000000.0 (%).Trend:Increase 5.93% than previous quarter

Overall: decreasing (-6.35%). 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 -112510000000.0 (%).Trend:Increase 3.94% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -116880000000.0 (%).Trend:Increase 3.88% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -125180000000.0 (%).Trend:Increase 7.1% than previous quarter

Overall: decreasing (11.26%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 40640000000.0 (%).Trend:Increase 86.59% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 58240000000.0 (%).Trend:Increase 43.31% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 18260000000.0 (%).Trend:Decrease 68.65% than previous quarter

Overall: decreasing (-55.07%). 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 -2.71 (%).Trend:Increase 2.26% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -2.82 (%).Trend:Increase 4.06% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -2.67 (%).Trend:Decrease 5.32% than previous quarter

Overall: increasing (-1.48%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 2: Earning Per Share 1.94 (USD).Trend:Increase 106.38% than previous quarter
Year 2020 Quarter 3: Earning Per Share 2.99 (USD).Trend:Increase 54.12% than previous quarter
Year 2021 Quarter 1: Earning Per Share 1.45 (USD).Trend:Decrease 51.51% than previous quarter

Overall: decreasing (-25.26%). Fluctuation: **Significant** (high variation).



Financial statements from Q2 2020 to Q1 2021 exhibit substantial fluctuation in key financial metrics. Liabilities on revenue decreased (-29.41%) with high volatility. Current assets on revenue decreased slightly (-6.35%) with low variability. Cost efficiency (ratio of retained earnings to revenue) decreased (11.26%) with high fluctuation. SG&A expenses decreased (-55.07%) with high volatility. Investment efficiency (retained earnings on assets) decreased slightly (-1.48%) with substantial fluctuation. Earnings per share decreased (-25.26%), also with substantial fluctuation.