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 69264500000.0 (%).Trend:Decrease 5.14% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 68500200000.0 (%).Trend:Decrease 1.1% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 49810500000.0 (%).Trend:Decrease 27.28% than previous quarter

Overall: decreasing (-28.09%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 74921500000.0 (%).Trend:Decrease 11.63% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 85119400000.0 (%).Trend:Increase 13.61% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 72913600000.0 (%).Trend:Decrease 14.34% than previous quarter

Overall: decreasing (-2.68%). 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 -24080100000.0 (%).Trend:Decrease 12.98% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -24249400000.0 (%).Trend:Increase 0.7% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -32947900000.0 (%).Trend:Increase 35.87% than previous quarter

Overall: decreasing (36.83%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 21109500000.0 (%).Trend:Increase 116.08% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 31727900000.0 (%).Trend:Increase 50.3% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 7004300000.0 (%).Trend:Decrease 77.92% than previous quarter

Overall: decreasing (-66.82%). 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 -17.45 (%).Trend:Decrease 5.27% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -16.98 (%).Trend:Decrease 2.69% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -24.21 (%).Trend:Increase 42.58% than previous quarter

Overall: decreasing (38.74%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial performance reveals a mixed picture. Working capital efficiency suggests decreasing liabilities and current assets on revenue. Cost efficiency displays a substantial decrease in the ratio of retained earnings to revenue and SG&A expense ratio, both exhibiting considerable fluctuation. Investment efficiency also indicates a negative trend in retained earnings on assets. These results point towards potential issues in revenue generation, cost control, and asset management.