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 101790000000.0 (%).Trend:Decrease 5.53% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 95990800000.0 (%).Trend:Decrease 5.7% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 86593700000.0 (%).Trend:Decrease 9.79% than previous quarter

Overall: decreasing (-14.93%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 93004900000.0 (%).Trend:Decrease 7.9% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 87215500000.0 (%).Trend:Decrease 6.22% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 75711800000.0 (%).Trend:Decrease 13.19% than previous quarter

Overall: decreasing (-18.59%). Fluctuation: **Neutral** (moderate 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 11638500000.0 (%).Trend:Decrease 27.35% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue 12814900000.0 (%).Trend:Increase 10.11% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 5204100000.0 (%).Trend:Decrease 59.39% than previous quarter

Overall: decreasing (-55.29%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 42652400000.0 (%).Trend:Increase 89.4% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 66342500000.0 (%).Trend:Increase 55.54% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 24353500000.0 (%).Trend:Decrease 63.29% than previous quarter

Overall: decreasing (-42.9%). 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 5.51 (%).Trend:Decrease 23.47% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets 6.32 (%).Trend:Increase 14.7% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 2.89 (%).Trend:Decrease 54.27% than previous quarter

Overall: decreasing (-47.55%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 2: Earning Per Share -9.94 (USD).Trend:Increase 11.06% than previous quarter
Year 2020 Quarter 3: Earning Per Share -9.67 (USD).Trend:Decrease 2.72% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.16 (USD).Trend:Decrease 101.65% than previous quarter

Overall: increasing (-101.61%). Fluctuation: **Significant** (high variation).



Financial data from Q2 2020 to Q1 2021 indicates a negative trend in working capital and cost efficiency.  Liabilities and current assets on revenue decreased, though with low and moderate variation, respectively.  Cost efficiency metrics (ratio of retained earnings to revenue, SG&A, and retained earnings on assets) saw significant declines with high variation.  Earnings per share are increasing, starting from a negative value, creating a substantial decrease in terms of overall value, with significant fluctuation.