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 6946900000000.0 (%).Trend:Decrease 0.34% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 5956500000000.0 (%).Trend:Decrease 14.26% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 7660800000000.0 (%).Trend:Increase 28.61% than previous quarter

Overall: increasing (10.28%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 5655500000000.0 (%).Trend:Increase 7.31% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 4997100000000.0 (%).Trend:Decrease 11.64% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 6275400000000.0 (%).Trend:Increase 25.58% than previous quarter

Overall: increasing (10.96%). 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 5604500000000.0 (%).Trend:Decrease 4.25% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue 5509400000000.0 (%).Trend:Decrease 1.7% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 4115400000000.0 (%).Trend:Decrease 25.3% than previous quarter

Overall: decreasing (-26.57%). Fluctuation: **Neutral** (moderate variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 1859100000000.0 (%).Trend:Increase 111.5% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 2785700000000.0 (%).Trend:Increase 49.84% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 938200000000.0 (%).Trend:Decrease 66.32% than previous quarter

Overall: decreasing (-49.53%). 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 10.23 (%).Trend:Decrease 4.66% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets 10.23 (%).Trend:Increase 0.0% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 7.52 (%).Trend:Decrease 26.49% than previous quarter

Overall: decreasing (-26.49%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2020 Quarter 2: Earning Per Share 0.81 (USD).Trend:Increase 28.57% than previous quarter
Year 2020 Quarter 3: Earning Per Share 1.19 (USD).Trend:Increase 46.91% than previous quarter
Year 2021 Quarter 1: Earning Per Share 1.04 (USD).Trend:Decrease 12.61% than previous quarter

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



Financial performance from Q2 2020 to Q1 2021 shows mixed results. Liabilities and current assets on revenue both show an overall increase (10.28% and 10.96% respectively) though with fluctuating quarter-to-quarter changes.  Cost efficiency, however, shows a decline in the ratio of retained earnings to revenue (-26.57%). SG&A expense ratio decreased (-49.53%) while showing significant quarter-to-quarter fluctuations. Invest efficiency also decreased (-26.49%), and earnings per share increased (28.4%) with moderate variations.