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 331975400.0 (%).Trend:Increase 8.82% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 395557500.0 (%).Trend:Increase 19.15% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 501962400.0 (%).Trend:Increase 26.9% than previous quarter

Overall: increasing (51.2%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 2304379300.0 (%).Trend:Increase 193.05% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 1980285000.0 (%).Trend:Decrease 14.06% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 5440160800.0 (%).Trend:Increase 174.72% than previous quarter

Overall: increasing (136.08%). Fluctuation: **Significant** (high 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 -11925078800.0 (%).Trend:Increase 3.12% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -12316035100.0 (%).Trend:Increase 3.28% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -13313259700.0 (%).Trend:Increase 8.1% than previous quarter

Overall: decreasing (11.64%). Fluctuation: **Significant** (high 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 -499.95 (%).Trend:Decrease 62.43% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -595.07 (%).Trend:Increase 19.03% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -241.77 (%).Trend:Decrease 59.37% than previous quarter

Overall: increasing (-51.64%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements for Q2 2020 to Q1 2021 indicate a complex financial situation.  Liabilities on revenue increased steadily, while current assets showed substantial growth and decline.  The ratio of retained earnings to revenue decreased significantly (-11.64%), and retained earnings on assets showed a negative overall trend (-51.64%), both with considerable fluctuation. This combination suggests issues with revenue management, cost control, and asset utilization.