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 5771800000.0 (%).Trend:Decrease 17.23% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 6044200000.0 (%).Trend:Increase 4.72% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 10438100000.0 (%).Trend:Increase 72.7% than previous quarter

Overall: increasing (80.85%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 10681300000.0 (%).Trend:Decrease 11.6% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 11531300000.0 (%).Trend:Increase 7.96% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 13979500000.0 (%).Trend:Increase 21.23% than previous quarter

Overall: increasing (30.88%). 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 -5683100000.0 (%).Trend:Increase 1.15% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -5269100000.0 (%).Trend:Decrease 7.28% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -5901400000.0 (%).Trend:Increase 12.0% than previous quarter

Overall: decreasing (3.84%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 3545600000.0 (%).Trend:Increase 81.83% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 5428700000.0 (%).Trend:Increase 53.11% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 2410400000.0 (%).Trend:Decrease 55.6% than previous quarter

Overall: decreasing (-32.02%). 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 -39.9 (%).Trend:Increase 11.61% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -35.39 (%).Trend:Decrease 11.3% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -30.86 (%).Trend:Decrease 12.8% than previous quarter

Overall: increasing (-22.66%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements from 2020 Q2 to Q1 2021 show significant variation across financial metrics.  Liabilities on revenue show a substantial increase, while current assets demonstrate a smaller increase.  Cost efficiency reveals considerable fluctuation in the ratio of retained earnings to revenue and the SG&A expense ratio, both showing substantial decreases.  Investment efficiency indicates substantial variation with a slight upward trend in retained earnings on assets.  These results require further investigation.