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 1616100000.0 (%).Trend:Increase 31.77% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 1634400000.0 (%).Trend:Increase 1.13% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 1232400000.0 (%).Trend:Decrease 24.6% than previous quarter

Overall: decreasing (-23.74%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 6831300000.0 (%).Trend:Decrease 18.28% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 23613300000.0 (%).Trend:Increase 245.66% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 19678300000.0 (%).Trend:Decrease 16.66% than previous quarter

Overall: increasing (188.06%). Fluctuation: **Significant** (high 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 -9301800000.0 (%).Trend:Increase 29.92% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -11777100000.0 (%).Trend:Increase 26.61% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -16523300000.0 (%).Trend:Increase 40.3% than previous quarter

Overall: decreasing (77.64%). 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 -132.01 (%).Trend:Increase 58.21% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -49.33 (%).Trend:Decrease 62.63% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -82.46 (%).Trend:Increase 67.16% than previous quarter

Overall: increasing (-37.54%). Fluctuation: **Significant** (high variation).

Earning Per Share


Analyzing Q2 2020 to Q1 2021, liabilities on revenue decreased by 23.74% with moderate fluctuation.  Conversely, current assets on revenue showed a substantial 188.06% increase, indicating high variability.  Cost efficiency is concerning: the ratio of retained earnings to revenue decreased significantly (77.64%) and showed high variation.  Retained earnings on assets also showed a significant decrease (-37.54%) with considerable fluctuation.