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 41600000000.0 (%).Trend:Increase 4.52% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 41200000000.0 (%).Trend:Decrease 0.96% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 43900000000.0 (%).Trend:Increase 6.55% than previous quarter

Overall: increasing (5.53%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 57700000000.0 (%).Trend:Increase 13.14% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 62400000000.0 (%).Trend:Increase 8.15% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 57300000000.0 (%).Trend:Decrease 8.17% than previous quarter

Overall: decreasing (-0.69%). 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 -12600000000.0 (%).Trend:Decrease 27.59% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -7700000000.0 (%).Trend:Decrease 38.89% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -7000000000.0 (%).Trend:Decrease 9.09% than previous quarter

Overall: increasing (-44.44%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 22900000000.0 (%).Trend:Increase 118.1% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 35800000000.0 (%).Trend:Increase 56.33% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 11800000000.0 (%).Trend:Decrease 67.04% than previous quarter

Overall: decreasing (-48.47%). 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 -9.26 (%).Trend:Decrease 31.31% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -5.47 (%).Trend:Decrease 40.93% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -5.17 (%).Trend:Decrease 5.48% than previous quarter

Overall: increasing (-44.17%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements from Q2 2020 to Q1 2021 show a mixed picture. Liabilities on revenue increased slightly (5.53%), while current assets on revenue declined marginally (-0.69%).  Cost efficiency metrics reveal a substantial increase in the ratio of retained earnings to revenue (-44.44%), indicating potential issues in profitability.  The SG&A expense ratio also decreased (-48.47%), showing a potentially improving efficiency.  Investment efficiency is characterized by decreasing retained earnings on assets (-44.17%).  The overall picture suggests cautious optimism with some key indicators showing positive shifts in cost efficiency, but profitability remains a concern.