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 73690000000.0 (%).Trend:Decrease 16.56% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 74800000000.0 (%).Trend:Increase 1.51% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 89010000000.0 (%).Trend:Increase 19.0% than previous quarter

Overall: increasing (20.79%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 238370000000.0 (%).Trend:Increase 24.07% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 213230000000.0 (%).Trend:Decrease 10.55% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 225650000000.0 (%).Trend:Increase 5.82% than previous quarter

Overall: decreasing (-5.34%). 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 11560000000.0 (%).Trend:Decrease 62.35% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue 15160000000.0 (%).Trend:Increase 31.14% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 28980000000.0 (%).Trend:Increase 91.16% than previous quarter

Overall: increasing (150.69%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 48030000000.0 (%).Trend:Increase 104.12% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 70450000000.0 (%).Trend:Increase 46.68% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 25110000000.0 (%).Trend:Decrease 64.36% than previous quarter

Overall: decreasing (-47.72%). 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 0.94 (%).Trend:Decrease 63.42% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets 1.27 (%).Trend:Increase 35.11% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 2.39 (%).Trend:Increase 88.19% than previous quarter

Overall: increasing (154.26%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 2: Earning Per Share -1.32 (USD).Trend:Decrease 194.29% than previous quarter
Year 2020 Quarter 3: Earning Per Share -0.81 (USD).Trend:Decrease 38.64% than previous quarter
Year 2021 Quarter 1: Earning Per Share 1.24 (USD).Trend:Decrease 253.09% than previous quarter

Overall: increasing (-193.94%). Fluctuation: **Significant** (high variation).



The financial statements reveal mixed trends. Working capital efficiency shows slight increases in liabilities on revenue, while current assets on revenue have a slight decrease. Cost efficiency shows significant variation, with retained earnings to revenue increasing substantially and SG&A expense ratios declining. Investment efficiency displays significant fluctuation with retained earnings on assets increasing. Earnings per share exhibit significant volatility, but show an overall increase.  The data suggests a period of significant change and potential challenges in managing costs and investments.