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 38393600000.0 (%).Trend:Decrease 2.73% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 37596200000.0 (%).Trend:Decrease 2.08% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 33393700000.0 (%).Trend:Decrease 11.18% than previous quarter

Overall: decreasing (-13.02%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 64828900000.0 (%).Trend:Increase 1.75% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 63837000000.0 (%).Trend:Decrease 1.53% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 61479300000.0 (%).Trend:Decrease 3.69% than previous quarter

Overall: decreasing (-5.17%). 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 44127000000.0 (%).Trend:Increase 4.99% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue 46082800000.0 (%).Trend:Increase 4.43% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 48413700000.0 (%).Trend:Increase 5.06% than previous quarter

Overall: increasing (9.71%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 12607900000.0 (%).Trend:Increase 102.77% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 19165500000.0 (%).Trend:Increase 52.01% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 5861700000.0 (%).Trend:Decrease 69.42% than previous quarter

Overall: decreasing (-53.51%). 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 33.89 (%).Trend:Increase 4.02% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets 35.82 (%).Trend:Increase 5.69% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 38.09 (%).Trend:Increase 6.34% than previous quarter

Overall: increasing (12.39%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2020 Quarter 2: Earning Per Share 2.28 (USD).Trend:Increase 100.0% than previous quarter
Year 2020 Quarter 3: Earning Per Share 3.36 (USD).Trend:Increase 47.37% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.52 (USD).Trend:Decrease 84.52% than previous quarter

Overall: decreasing (-77.19%). Fluctuation: **Significant** (high variation).



The financial data (Q2 2020-Q1 2021) reveals decreasing liabilities and current assets, suggesting potential liquidity concerns despite consistent growth in retained earnings (9.71%) and retained earnings on assets (12.39%).  However, a significant drop in earnings per share (-77.19%) and volatile SG&A expenses (-53.51%) raise red flags about operational efficiency and require further investigation.