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 805000000000.0 (%).Trend:Increase 1.46% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 769400000000.0 (%).Trend:Decrease 4.42% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 757000000000.0 (%).Trend:Decrease 1.61% than previous quarter

Overall: decreasing (-5.96%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 877600000000.0 (%).Trend:Decrease 25.04% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 1006500000000.0 (%).Trend:Increase 14.69% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 1313600000000.0 (%).Trend:Increase 30.51% than previous quarter

Overall: increasing (49.68%). 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 -433600000000.0 (%).Trend:Increase 61.43% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -373900000000.0 (%).Trend:Decrease 13.77% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -213100000000.0 (%).Trend:Decrease 43.01% than previous quarter

Overall: increasing (-50.85%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 487900000000.0 (%).Trend:Increase 348.44% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 607600000000.0 (%).Trend:Increase 24.53% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 111200000000.0 (%).Trend:Decrease 81.7% than previous quarter

Overall: decreasing (-77.21%). 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 -4.41 (%).Trend:Increase 70.93% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -3.81 (%).Trend:Decrease 13.61% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -2.16 (%).Trend:Decrease 43.31% than previous quarter

Overall: increasing (-51.02%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 2: Earning Per Share -1.04 (USD).Trend:Decrease 435.48% than previous quarter
Year 2020 Quarter 3: Earning Per Share -0.55 (USD).Trend:Decrease 47.12% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.46 (USD).Trend:Decrease 183.64% than previous quarter

Overall: increasing (-144.23%). Fluctuation: **Significant** (high variation).



Financial performance from Q2 2020 to Q1 2021 displays several key trends. Liabilities on revenue decreased slightly (-5.96%).  Current assets on revenue increased considerably (49.68%).  Cost efficiency shows significant declines in both retained earnings to revenue (-50.85%) and SG&A expense ratio (-77.21%). Investment efficiency and earnings per share both show substantial increases with significant fluctuations (-51.02% and -144.23%, respectively). Overall, the data suggests significant shifts in operational expenses and profitability during the period.