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 10788400000.0 (%).Trend:Increase 14.68% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 12201600000.0 (%).Trend:Increase 13.1% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 14660600000.0 (%).Trend:Increase 20.15% than previous quarter

Overall: increasing (35.89%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 54510900000.0 (%).Trend:Increase 8.36% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 79539300000.0 (%).Trend:Increase 45.91% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 67670500000.0 (%).Trend:Decrease 14.92% than previous quarter

Overall: increasing (24.14%). 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 26166600000.0 (%).Trend:Increase 6.37% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue 28523100000.0 (%).Trend:Increase 9.01% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 32825300000.0 (%).Trend:Increase 15.08% than previous quarter

Overall: increasing (25.45%). Fluctuation: **Neutral** (moderate variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 6277400000.0 (%).Trend:Increase 109.46% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 9676500000.0 (%).Trend:Increase 54.15% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 3290400000.0 (%).Trend:Decrease 66.0% than previous quarter

Overall: decreasing (-47.58%). 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 17.3 (%).Trend:Increase 3.65% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets 16.1 (%).Trend:Decrease 6.94% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 19.86 (%).Trend:Increase 23.35% than previous quarter

Overall: increasing (14.8%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share


The provided financial statements detail working capital efficiency, cost efficiency, and investment efficiency for three quarters, from Q2 2020 to Q1 2021. Liabilities on revenue show a steady increase throughout the period, while current assets on revenue also generally increase but experience a significant decrease in Q1 2021.  Cost efficiency is characterized by a substantial decrease in SG&A expense ratios, with significant fluctuations. The ratio of retained earnings to revenue demonstrates a consistent increase.  Investment efficiency reveals an overall upward trend in retained earnings on assets with moderate variations.