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).



Working capital efficiency shows a mixed picture. Liabilities on revenue are increasing, with significant fluctuations. Current assets on revenue are decreasing, showing little variation. Cost efficiency shows a decreasing trend for SG&A expense ratio, with high variability. Retained earnings to revenue and retained earnings on assets are increasing with moderate fluctuations. Earning per share is increasing, with significant fluctuations.  Overall, the financial health shows some improvement in cost efficiency, but working capital and earnings per share display significant variation and possible issues.