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 15402700000.0 (%).Trend:Decrease 16.53% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 17673900000.0 (%).Trend:Increase 14.75% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 20255700000.0 (%).Trend:Increase 14.61% than previous quarter

Overall: increasing (31.51%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 28065000000.0 (%).Trend:Decrease 9.79% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 29449400000.0 (%).Trend:Increase 4.93% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 33305800000.0 (%).Trend:Increase 13.1% than previous quarter

Overall: increasing (18.67%). 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 15085400000.0 (%).Trend:Decrease 4.54% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue 13983800000.0 (%).Trend:Decrease 7.3% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 14440100000.0 (%).Trend:Increase 3.26% than previous quarter

Overall: decreasing (-4.28%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 9646800000.0 (%).Trend:Increase 83.71% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 14835300000.0 (%).Trend:Increase 53.78% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 6323700000.0 (%).Trend:Decrease 57.37% than previous quarter

Overall: decreasing (-34.45%). 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 25.29 (%).Trend:Increase 2.6% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets 23.67 (%).Trend:Decrease 6.41% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 23.37 (%).Trend:Decrease 1.27% than previous quarter

Overall: decreasing (-7.59%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2020 Quarter 2: Earning Per Share -1.48 (USD).Trend:Increase 24.37% than previous quarter
Year 2020 Quarter 3: Earning Per Share -1.64 (USD).Trend:Increase 10.81% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.92 (USD).Trend:Decrease 156.1% than previous quarter

Overall: increasing (-162.16%). Fluctuation: **Significant** (high variation).



Financial statements from Q2 2020 to Q1 2021 show a complex financial performance picture. Working capital efficiency displays a positive trend in both liabilities and current assets on revenue with moderate fluctuation. Cost efficiency reveals a negative trend in the ratio of retained earnings to revenue with limited variation. SG&A expense ratio exhibits substantial fluctuations, increasing in the early period before decreasing.  Investment efficiency indicates a negative trend in retained earnings on assets with minimal variation.  Earnings per share show considerable fluctuation, moving from negative values to a positive result, with very significant variation.