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 1614700000.0 (%).Trend:Increase 20.2% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 2166000000.0 (%).Trend:Increase 34.14% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 1751700000.0 (%).Trend:Decrease 19.13% than previous quarter

Overall: increasing (8.48%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 9733900000.0 (%).Trend:Increase 18.04% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 13494200000.0 (%).Trend:Increase 38.63% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 16988600000.0 (%).Trend:Increase 25.9% than previous quarter

Overall: increasing (74.53%). 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 -27200000000.0 (%).Trend:Increase 5.97% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -28770000000.0 (%).Trend:Increase 5.77% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -27730000000.0 (%).Trend:Decrease 3.61% than previous quarter

Overall: decreasing (1.95%). 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 -263.68 (%).Trend:Decrease 9.17% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -204.49 (%).Trend:Decrease 22.45% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -157.99 (%).Trend:Decrease 22.74% than previous quarter

Overall: increasing (-40.08%). Fluctuation: **Significant** (high variation).

Earning Per Share


Working capital efficiency data for Q2 2020 to Q1 2021 shows increasing liabilities on revenue (8.48%) with moderate fluctuation.  Current assets on revenue show a significant increase (74.53%) with high variation. Cost efficiency shows a decreasing trend (1.95%) in the ratio of retained earnings to revenue, with high fluctuation.  Investment efficiency shows a significant increase (-40.08%) in retained earnings on assets, also with high fluctuation.  The provided data does not include SG&A expense ratio or earning per share.