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 86090000000.0 (%).Trend:Decrease 14.53% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 106520000000.0 (%).Trend:Increase 23.73% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 119010000000.0 (%).Trend:Increase 11.73% than previous quarter

Overall: increasing (38.24%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 248020000000.0 (%).Trend:Increase 13.29% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 285030000000.0 (%).Trend:Increase 14.92% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 289080000000.0 (%).Trend:Increase 1.42% than previous quarter

Overall: increasing (16.56%). 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 41110000000.0 (%).Trend:Decrease 16.76% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue 49360000000.0 (%).Trend:Increase 20.07% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 57850000000.0 (%).Trend:Increase 17.2% than previous quarter

Overall: increasing (40.72%). Fluctuation: **Neutral** (moderate variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 34960000000.0 (%).Trend:Increase 78.92% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 51610000000.0 (%).Trend:Increase 47.63% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 17910000000.0 (%).Trend:Decrease 65.3% than previous quarter

Overall: decreasing (-48.77%). 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 6.16 (%).Trend:Decrease 20.31% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets 7.01 (%).Trend:Increase 13.8% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 8.24 (%).Trend:Increase 17.55% than previous quarter

Overall: increasing (33.77%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2020 Quarter 2: Earning Per Share -0.13 (USD).Trend:Decrease 159.09% than previous quarter
Year 2020 Quarter 3: Earning Per Share 0.22 (USD).Trend:Decrease 269.23% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.06 (USD).Trend:Decrease 72.73% than previous quarter

Overall: increasing (-146.15%). Fluctuation: **Significant** (high variation).



Financial statements from Q2 2020 to Q1 2021 reveal mixed results. Liabilities on revenue and current assets on revenue showed an overall increasing trend, with moderate fluctuations. Cost efficiency, as measured by the retained earnings ratio to revenue, increased, with moderate fluctuations. Selling, general, and administrative (SG&A) expenses showed a significant decrease.  Investment efficiency indicated an increase in retained earnings on assets, with moderate fluctuation. Earnings per share exhibited a substantial increase, but with significant fluctuation.