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 2527600000000.0 (%).Trend:Increase 5.9% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 2502600000000.0 (%).Trend:Decrease 0.99% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 2788000000000.0 (%).Trend:Increase 11.4% than previous quarter

Overall: increasing (10.3%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 1966000000000.0 (%).Trend:Increase 12.49% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 2026900000000.0 (%).Trend:Increase 3.1% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 2043800000000.0 (%).Trend:Increase 0.83% than previous quarter

Overall: increasing (3.96%). 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 -63300000000.0 (%).Trend:Decrease 51.53% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -135300000000.0 (%).Trend:Increase 113.74% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -275900000000.0 (%).Trend:Increase 103.92% than previous quarter

Overall: decreasing (335.86%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 250600000000.0 (%).Trend:Increase 94.26% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 366200000000.0 (%).Trend:Increase 46.13% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 137600000000.0 (%).Trend:Decrease 62.42% than previous quarter

Overall: decreasing (-45.09%). 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 -1.87 (%).Trend:Decrease 54.72% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -3.95 (%).Trend:Increase 111.23% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -7.94 (%).Trend:Increase 101.01% than previous quarter

Overall: decreasing (324.6%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 2: Earning Per Share 1.0 (USD).Trend:Increase 112.77% than previous quarter
Year 2020 Quarter 3: Earning Per Share 1.52 (USD).Trend:Increase 52.0% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.83 (USD).Trend:Decrease 45.39% than previous quarter

Overall: decreasing (-17.0%). Fluctuation: **Significant** (high variation).



Financial statements from Q2 2020 to Q1 2021 depict inconsistent financial performance. Working capital appears stable with slight increases.  Cost efficiency metrics, specifically retained earnings to revenue and SG&A expense ratios, show significant, negative trends with high variation.  Investment efficiency and earnings per share also demonstrate substantial decreases with high fluctuation.