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 181600000000.0 (%).Trend:Decrease 3.92% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 178000000000.0 (%).Trend:Decrease 1.98% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 201200000000.0 (%).Trend:Increase 13.03% than previous quarter

Overall: increasing (10.79%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 639800000000.0 (%).Trend:Decrease 9.24% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 674400000000.0 (%).Trend:Increase 5.41% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 846300000000.0 (%).Trend:Increase 25.49% than previous quarter

Overall: increasing (32.28%). 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 77500000000.0 (%).Trend:Increase 11.35% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue 58900000000.0 (%).Trend:Decrease 24.0% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 152500000000.0 (%).Trend:Increase 158.91% than previous quarter

Overall: increasing (96.77%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 78300000000.0 (%).Trend:Increase 122.44% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 124700000000.0 (%).Trend:Increase 59.26% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 38800000000.0 (%).Trend:Decrease 68.89% than previous quarter

Overall: decreasing (-50.45%). 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 3.79 (%).Trend:Increase 11.8% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets 2.91 (%).Trend:Decrease 23.22% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 6.78 (%).Trend:Increase 132.99% than previous quarter

Overall: increasing (78.89%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements from Q2 2020 to Q1 2021 present a mixed financial picture. Working capital efficiency shows a slight increase in liabilities on revenue with little variation, and a notable increase in current assets on revenue with moderate variation. Cost efficiency, measured by the retained earnings to revenue ratio, shows a substantial overall increase with large fluctuations.  Significant variation is also evident in the selling, general, and administrative (SG&A) expense ratio, which is decreasing overall.  Investment efficiency, measured by retained earnings on assets, demonstrates an increasing trend but also significant variation.