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 332900000000.0 (%).Trend:Decrease 1.65% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 364800000000.0 (%).Trend:Increase 9.58% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 417600000000.0 (%).Trend:Increase 14.47% than previous quarter

Overall: increasing (25.44%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 503000000000.0 (%).Trend:Increase 25.56% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 508400000000.0 (%).Trend:Increase 1.07% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 427100000000.0 (%).Trend:Decrease 15.99% than previous quarter

Overall: decreasing (-15.09%). 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 67200000000.0 (%).Trend:Decrease 16.42% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue 76600000000.0 (%).Trend:Increase 13.99% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 98300000000.0 (%).Trend:Increase 28.33% than previous quarter

Overall: increasing (46.28%). Fluctuation: **Neutral** (moderate variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 115700000000.0 (%).Trend:Increase 120.38% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 165600000000.0 (%).Trend:Increase 43.13% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 58800000000.0 (%).Trend:Decrease 64.49% than previous quarter

Overall: decreasing (-49.18%). 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 4.3 (%).Trend:Decrease 22.1% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets 4.87 (%).Trend:Increase 13.26% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 6.4 (%).Trend:Increase 31.42% than previous quarter

Overall: increasing (48.84%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2020 Quarter 2: Earning Per Share -1.2 (USD).Trend:Decrease 621.74% than previous quarter
Year 2020 Quarter 3: Earning Per Share -0.18 (USD).Trend:Decrease 85.0% than previous quarter
Year 2021 Quarter 1: Earning Per Share 1.08 (USD).Trend:Decrease 700.0% than previous quarter

Overall: increasing (-190.0%). Fluctuation: **Significant** (high variation).



Financial statements for Q2 2020 to Q1 2021 show a complex financial picture.  Liabilities on revenue demonstrate a positive overall trend, while current assets reveal a downward trend. Cost efficiency, as represented by the ratio of retained earnings to revenue, shows an increasing overall pattern, but SG&A expense ratios reveal a decrease.  Investment efficiency also shows an upward trend. Earnings per share display high variability, with negative values in some quarters, contrasted with positive overall growth.