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 48220000000.0 (%).Trend:Increase 1.6% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 51660000000.0 (%).Trend:Increase 7.13% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 66710000000.0 (%).Trend:Increase 29.13% than previous quarter

Overall: increasing (38.35%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 151820000000.0 (%).Trend:Increase 4.04% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 158300000000.0 (%).Trend:Increase 4.27% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 133510000000.0 (%).Trend:Decrease 15.66% than previous quarter

Overall: decreasing (-12.06%). 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 76080000000.0 (%).Trend:Increase 4.84% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue 79370000000.0 (%).Trend:Increase 4.32% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 54470000000.0 (%).Trend:Decrease 31.37% than previous quarter

Overall: decreasing (-28.4%). Fluctuation: **Neutral** (moderate variation).

Selling, General & Administrative (SG&A) Expense Ratio

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 20.14 (%).Trend:Increase 3.12% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets 20.6 (%).Trend:Increase 2.28% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 15.07 (%).Trend:Decrease 26.84% than previous quarter

Overall: decreasing (-25.17%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2020 Quarter 2: Earning Per Share 0.51 (USD).Trend:Increase 104.0% than previous quarter
Year 2020 Quarter 3: Earning Per Share 0.76 (USD).Trend:Increase 49.02% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.31 (USD).Trend:Decrease 59.21% than previous quarter

Overall: decreasing (-39.22%). Fluctuation: **Significant** (high variation).



Financial data for Q2 2020 to Q1 2021 reveals mixed trends. Liabilities on revenue generally trend upwards, but current assets reveal a decline.  Cost efficiency, with a decrease in the retained earnings-to-revenue ratio (-28.4%), and investment efficiency, showing a similar negative trend (-25.17%), present concerns.  Earnings per share (EPS) illustrate significant volatility, with large decreases in the first quarter of 2021. This significant fluctuation demands a thorough analysis of contributing factors for effective strategic planning.