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 10508600000.0 (%).Trend:Increase 6.92% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 11010800000.0 (%).Trend:Increase 4.78% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 11243700000.0 (%).Trend:Increase 2.12% than previous quarter

Overall: increasing (7.0%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 56831200000.0 (%).Trend:Decrease 19.35% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 84165500000.0 (%).Trend:Increase 48.1% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 93771000000.0 (%).Trend:Increase 11.41% than previous quarter

Overall: increasing (65.0%). 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 -117966600000.0 (%).Trend:Increase 11.69% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -54568800000.0 (%).Trend:Decrease 53.74% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -73107000000.0 (%).Trend:Increase 33.97% than previous quarter

Overall: increasing (-38.03%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 7782900000.0 (%).Trend:Increase 118.28% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 11520300000.0 (%).Trend:Increase 48.02% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 4200200000.0 (%).Trend:Decrease 63.54% than previous quarter

Overall: decreasing (-46.03%). 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 -144.31 (%).Trend:Increase 24.82% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -35.02 (%).Trend:Decrease 75.73% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -44.98 (%).Trend:Increase 28.44% than previous quarter

Overall: increasing (-68.83%). Fluctuation: **Significant** (high variation).

Earning Per Share


The review highlights a 7% increase in liabilities on revenue and a substantial 65% increase in current assets on revenue, though with varying fluctuation.  Cost efficiency shows an improvement in SG&A (-46.03%), but a worrying negative increase in the retained earnings to revenue ratio (-38.03%). Investment efficiency is concerning, with a considerable negative increase (-68.83%) in retained earnings on assets.