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 10006300000.0 (%).Trend:Increase 11.01% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 9524700000.0 (%).Trend:Decrease 4.81% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 42270900000.0 (%).Trend:Increase 343.8% than previous quarter

Overall: increasing (322.44%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 49711600000.0 (%).Trend:Increase 8.88% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 47535300000.0 (%).Trend:Decrease 4.38% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 31627000000.0 (%).Trend:Decrease 33.47% than previous quarter

Overall: decreasing (-36.38%). 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 -72908200000.0 (%).Trend:Increase 3.28% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -76669400000.0 (%).Trend:Increase 5.16% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -82500400000.0 (%).Trend:Increase 7.61% than previous quarter

Overall: decreasing (13.16%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 7951300000.0 (%).Trend:Increase 100.41% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 11923200000.0 (%).Trend:Increase 49.95% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 4144200000.0 (%).Trend:Decrease 65.24% than previous quarter

Overall: decreasing (-47.88%). 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 -72.52 (%).Trend:Decrease 6.14% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -76.6 (%).Trend:Increase 5.63% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -96.72 (%).Trend:Increase 26.27% than previous quarter

Overall: decreasing (33.37%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements from Q2 2020 to Q1 2021 display a mixed picture. Liabilities on revenue demonstrate a large overall increase with significant volatility.  Current assets on revenue show a substantial decrease.  Cost efficiency metrics, including the ratio of retained earnings to revenue and SG&A expense ratio, reveal substantial and fluctuating downward trends. Investment efficiency demonstrates a net decrease in retained earnings on assets.