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 730000000000.0 (%).Trend:Decrease 16.4% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 812200000000.0 (%).Trend:Increase 11.26% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 1230700000000.0 (%).Trend:Increase 51.53% than previous quarter

Overall: increasing (68.59%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 1276200000000.0 (%).Trend:Increase 11.31% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 1542200000000.0 (%).Trend:Increase 20.84% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 1759100000000.0 (%).Trend:Increase 14.06% than previous quarter

Overall: increasing (37.84%). Fluctuation: **Neutral** (moderate 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 3057500000000.0 (%).Trend:Increase 2.87% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue 2971200000000.0 (%).Trend:Decrease 2.82% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 2784900000000.0 (%).Trend:Decrease 6.27% than previous quarter

Overall: decreasing (-8.92%). Fluctuation: **Little** (low 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 62.27 (%).Trend:Increase 0.03% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets 57.43 (%).Trend:Decrease 7.77% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 51.94 (%).Trend:Decrease 9.56% than previous quarter

Overall: decreasing (-16.59%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2020 Quarter 2: Earning Per Share -1.48 (USD).Trend:Decrease 67.4% than previous quarter
Year 2020 Quarter 3: Earning Per Share -2.62 (USD).Trend:Increase 77.03% than previous quarter
Year 2021 Quarter 1: Earning Per Share -1.73 (USD).Trend:Decrease 33.97% than previous quarter

Overall: decreasing (16.89%). Fluctuation: **Significant** (high variation).



Financial performance from Q2 2020 to Q1 2021 reveals a mixed picture. Liabilities on revenue increased significantly (68.59%), while current assets also generally increased (37.84%).  Cost efficiency, measured by retained earnings to revenue, decreased (-8.92%), indicating a decline in cost-effectiveness. Invest efficiency and earnings per share (EPS) also showed declining trends, with significant EPS fluctuations.