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 50337600000.0 (%).Trend:Increase 2.67% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 50327400000.0 (%).Trend:Decrease 0.02% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 58804600000.0 (%).Trend:Increase 16.84% than previous quarter

Overall: increasing (16.82%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 162301800000.0 (%).Trend:Decrease 5.92% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 161534400000.0 (%).Trend:Decrease 0.47% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 178092500000.0 (%).Trend:Increase 10.25% than previous quarter

Overall: increasing (9.73%). 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 9546200000.0 (%).Trend:Increase 12.88% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue 11518400000.0 (%).Trend:Increase 20.66% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 21721400000.0 (%).Trend:Increase 88.58% than previous quarter

Overall: increasing (127.54%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 18895900000.0 (%).Trend:Increase 89.28% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 27917800000.0 (%).Trend:Increase 47.75% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 10568500000.0 (%).Trend:Decrease 62.14% than previous quarter

Overall: decreasing (-44.07%). 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 3.16 (%).Trend:Increase 16.61% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets 3.8 (%).Trend:Increase 20.25% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 6.77 (%).Trend:Increase 78.16% than previous quarter

Overall: increasing (114.24%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 2: Earning Per Share 0.36 (USD).Trend:Increase 89.47% than previous quarter
Year 2020 Quarter 3: Earning Per Share 0.59 (USD).Trend:Increase 63.89% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.49 (USD).Trend:Decrease 16.95% than previous quarter

Overall: increasing (36.11%). Fluctuation: **Neutral** (moderate variation).



Financial statements from Q2 2020 to Q1 2021 show a mixed picture of financial performance.  Working capital efficiency, as measured by liabilities and current assets on revenue, demonstrates generally consistent increases with little variation, though current assets experienced a notable decrease in the first half of the period before rebounding. Cost efficiency exhibits significant shifts. The ratio of retained earnings to revenue increased substantially, especially in Q1 2021, while the SG&A expense ratio decreased significantly in Q1 2021 after increasing in the previous two quarters.  Investment efficiency and earnings per share both show increasing trends with notable fluctuations.