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 50770000000.0 (%).Trend:Decrease 20.99% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 52700000000.0 (%).Trend:Increase 3.8% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 43270000000.0 (%).Trend:Decrease 17.89% than previous quarter

Overall: decreasing (-14.77%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 88770000000.0 (%).Trend:Increase 13.42% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 93820000000.0 (%).Trend:Increase 5.69% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 77750000000.0 (%).Trend:Decrease 17.13% than previous quarter

Overall: decreasing (-12.41%). 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 -107720000000.0 (%).Trend:Increase 6.25% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -109770000000.0 (%).Trend:Increase 1.9% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -117510000000.0 (%).Trend:Increase 7.05% than previous quarter

Overall: decreasing (9.09%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 14190000000.0 (%).Trend:Increase 78.49% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 20530000000.0 (%).Trend:Increase 44.68% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 7650000000.0 (%).Trend:Decrease 62.74% than previous quarter

Overall: decreasing (-46.09%). 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 -18.3 (%).Trend:Increase 4.75% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -18.7 (%).Trend:Increase 2.19% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -20.57 (%).Trend:Increase 10.0% than previous quarter

Overall: decreasing (12.4%). Fluctuation: **Significant** (high variation).

Earning Per Share


Working capital efficiency shows a decrease in both liabilities and current assets on revenue over the three-quarter period.  Cost efficiency shows a significant decrease in the ratio of retained earnings to revenue and the selling, general, and administrative (SG&A) expense ratio, with large variations. Invest efficiency reveals a significant decrease in retained earnings on assets.  Overall, the financial performance shows significant fluctuations in cost and investment efficiency metrics, while working capital efficiency demonstrates decreasing trends.