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 1694000000.0 (%).Trend:Decrease 1.93% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 1955000000.0 (%).Trend:Increase 15.41% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 1998900000.0 (%).Trend:Increase 2.25% than previous quarter

Overall: increasing (18.0%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 19702400000.0 (%).Trend:Decrease 6.29% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 17815600000.0 (%).Trend:Decrease 9.58% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 17906500000.0 (%).Trend:Increase 0.51% than previous quarter

Overall: decreasing (-9.12%). 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 -34070000000.0 (%).Trend:Increase 7.34% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -36867100000.0 (%).Trend:Increase 8.21% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -43019500000.0 (%).Trend:Increase 16.69% than previous quarter

Overall: decreasing (26.27%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 3070900000.0 (%).Trend:Increase 99.31% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 5460200000.0 (%).Trend:Increase 77.8% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 2769900000.0 (%).Trend:Decrease 49.27% than previous quarter

Overall: decreasing (-9.8%). 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 -138.77 (%).Trend:Increase 13.02% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -163.78 (%).Trend:Increase 18.02% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -187.18 (%).Trend:Increase 14.29% than previous quarter

Overall: decreasing (34.89%). Fluctuation: **Significant** (high variation).

Earning Per Share


From Q2 2020 to Q1 2021, liabilities on revenue increased by 18%, and current assets on revenue decreased by 9.12%.  Cost efficiency is a major concern, with retained earnings on revenue decreasing by 26.27% and SG&A expenses decreasing by 9.8%.  Both cost metrics show significant fluctuation. Investment efficiency is poor, showing a 34.89% decrease in retained earnings on assets, with significant fluctuation.