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 6946900000000.0 (%).Trend:Decrease 0.34% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 5956500000000.0 (%).Trend:Decrease 14.26% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 7660800000000.0 (%).Trend:Increase 28.61% than previous quarter

Overall: increasing (10.28%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 5655500000000.0 (%).Trend:Increase 7.31% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 4997100000000.0 (%).Trend:Decrease 11.64% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 6275400000000.0 (%).Trend:Increase 25.58% than previous quarter

Overall: increasing (10.96%). 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 5604500000000.0 (%).Trend:Decrease 4.25% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue 5509400000000.0 (%).Trend:Decrease 1.7% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 4115400000000.0 (%).Trend:Decrease 25.3% than previous quarter

Overall: decreasing (-26.57%). Fluctuation: **Neutral** (moderate variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 1859100000000.0 (%).Trend:Increase 111.5% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 2785700000000.0 (%).Trend:Increase 49.84% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 938200000000.0 (%).Trend:Decrease 66.32% than previous quarter

Overall: decreasing (-49.53%). 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 10.23 (%).Trend:Decrease 4.66% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets 10.23 (%).Trend:Increase 0.0% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 7.52 (%).Trend:Decrease 26.49% than previous quarter

Overall: decreasing (-26.49%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2020 Quarter 2: Earning Per Share 0.81 (USD).Trend:Increase 28.57% than previous quarter
Year 2020 Quarter 3: Earning Per Share 1.19 (USD).Trend:Increase 46.91% than previous quarter
Year 2021 Quarter 1: Earning Per Share 1.04 (USD).Trend:Decrease 12.61% than previous quarter

Overall: increasing (28.4%). Fluctuation: **Neutral** (moderate variation).



Financial statements from Q2 2020 to Q1 2021 indicate a slightly improved overall performance compared to the prior year period. Liabilities and current assets on revenue demonstrate a neutral trend with moderate fluctuation.  Significant fluctuation is seen in the SG&A expense ratio. Investment and cost efficiency show consistent negative trends, with the ratio of retained earnings to revenue declining the most. Earning per share (EPS) demonstrates an increase but with fluctuation that is more moderate.  Further analysis of the drivers behind these trends is recommended.