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 44962900000.0 (%).Trend:Decrease 0.56% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 49120500000.0 (%).Trend:Increase 9.25% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 50933200000.0 (%).Trend:Increase 3.69% than previous quarter

Overall: increasing (13.28%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 155181400000.0 (%).Trend:Decrease 0.32% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 206767200000.0 (%).Trend:Increase 33.24% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 207932900000.0 (%).Trend:Increase 0.56% than previous quarter

Overall: increasing (33.99%). 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 -19850400000.0 (%).Trend:Decrease 29.49% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -3714800000.0 (%).Trend:Decrease 81.29% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 4923000000.0 (%).Trend:Decrease 232.52% than previous quarter

Overall: increasing (-124.8%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 17725300000.0 (%).Trend:Increase 99.21% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 25845800000.0 (%).Trend:Increase 45.81% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 8660400000.0 (%).Trend:Decrease 66.49% than previous quarter

Overall: decreasing (-51.14%). 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 -3.39 (%).Trend:Decrease 28.63% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -0.57 (%).Trend:Decrease 83.19% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 0.72 (%).Trend:Decrease 226.32% than previous quarter

Overall: increasing (-121.24%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 2: Earning Per Share 1.04 (USD).Trend:Increase 215.15% than previous quarter
Year 2020 Quarter 3: Earning Per Share 2.42 (USD).Trend:Increase 132.69% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.85 (USD).Trend:Decrease 64.88% than previous quarter

Overall: decreasing (-18.27%). Fluctuation: **Significant** (high variation).



The financial analysis from Q2 2020 to Q1 2021 shows significant fluctuations.  Working capital efficiency demonstrates moderate growth with little fluctuation. However, cost efficiency (retained earnings-to-revenue ratio) decreased drastically with significant fluctuations, as did SG&A, investment efficiency (retained earnings on assets), and earning per share. This high variability across key metrics suggests instability requiring careful review.