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 409300000.0 (%).Trend:Decrease 47.61% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 204400000.0 (%).Trend:Decrease 50.06% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 272200000.0 (%).Trend:Increase 33.17% than previous quarter

Overall: decreasing (-33.5%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 1088800000.0 (%).Trend:Decrease 28.85% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 954500000.0 (%).Trend:Decrease 12.33% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 2000800000.0 (%).Trend:Increase 109.62% than previous quarter

Overall: increasing (83.76%). 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 -10259400000.0 (%).Trend:Increase 2.75% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -10488700000.0 (%).Trend:Increase 2.24% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -12755800000.0 (%).Trend:Increase 21.61% than previous quarter

Overall: decreasing (24.33%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 354500000.0 (%).Trend:Increase 66.98% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 482600000.0 (%).Trend:Increase 36.14% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 176700000.0 (%).Trend:Decrease 63.39% than previous quarter

Overall: decreasing (-50.16%). 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 -96.25 (%).Trend:Increase 8.04% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -102.12 (%).Trend:Increase 6.1% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -141.59 (%).Trend:Increase 38.65% than previous quarter

Overall: decreasing (47.11%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements for Q2 2020 to Q1 2021 show mixed results.  Liabilities on revenue decreased significantly before increasing slightly, hinting at potentially improved debt management followed by renewed borrowing.  Current assets on revenue increased substantially, suggesting an improvement in operational assets. Cost efficiency shows a decreasing ratio of retained earnings to revenue, along with a significant decrease in SG&A expenses, possibly indicating cost-cutting measures.  Investment efficiency continues the downward trend in retained earnings on assets. These results indicate potential operational improvements but also substantial volatility in key financial metrics.