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 14527400000.0 (%).Trend:Increase 7.84% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 13680300000.0 (%).Trend:Decrease 5.83% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 11439700000.0 (%).Trend:Decrease 16.38% than previous quarter

Overall: decreasing (-21.25%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 34261200000.0 (%).Trend:Increase 5.62% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 36048100000.0 (%).Trend:Increase 5.22% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 31485200000.0 (%).Trend:Decrease 12.66% than previous quarter

Overall: decreasing (-8.1%). 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 83769800000.0 (%).Trend:Increase 1.14% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue 82855600000.0 (%).Trend:Decrease 1.09% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 83464500000.0 (%).Trend:Increase 0.73% than previous quarter

Overall: decreasing (-0.36%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 9580100000.0 (%).Trend:Increase 96.82% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 11369700000.0 (%).Trend:Increase 18.68% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 3886900000.0 (%).Trend:Decrease 65.81% than previous quarter

Overall: decreasing (-59.43%). 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 86.56 (%).Trend:Decrease 0.79% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets 86.59 (%).Trend:Increase 0.03% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 88.61 (%).Trend:Increase 2.33% than previous quarter

Overall: increasing (2.37%). Fluctuation: **Little** (low variation).

Earning Per Share


Analysis of Q2 2020 to Q1 2021 shows liabilities on revenue decreasing, while current assets on revenue also decrease. Cost efficiency, specifically the ratio of retained earnings to revenue, is showing minimal change. The selling, general, and administrative (SG&A) expense ratio is decreasing significantly, which might indicate cost-cutting measures, but with significant fluctuation.  Invest efficiency, with retained earnings on assets, show an increase with little fluctuation.