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 15402700000.0 (%).Trend:Decrease 16.53% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 17673900000.0 (%).Trend:Increase 14.75% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 20255700000.0 (%).Trend:Increase 14.61% than previous quarter

Overall: increasing (31.51%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 28065000000.0 (%).Trend:Decrease 9.79% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 29449400000.0 (%).Trend:Increase 4.93% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 33305800000.0 (%).Trend:Increase 13.1% than previous quarter

Overall: increasing (18.67%). 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 15085400000.0 (%).Trend:Decrease 4.54% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue 13983800000.0 (%).Trend:Decrease 7.3% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 14440100000.0 (%).Trend:Increase 3.26% than previous quarter

Overall: decreasing (-4.28%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 9646800000.0 (%).Trend:Increase 83.71% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 14835300000.0 (%).Trend:Increase 53.78% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 6323700000.0 (%).Trend:Decrease 57.37% than previous quarter

Overall: decreasing (-34.45%). 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 25.29 (%).Trend:Increase 2.6% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets 23.67 (%).Trend:Decrease 6.41% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 23.37 (%).Trend:Decrease 1.27% than previous quarter

Overall: decreasing (-7.59%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2020 Quarter 2: Earning Per Share -1.48 (USD).Trend:Increase 24.37% than previous quarter
Year 2020 Quarter 3: Earning Per Share -1.64 (USD).Trend:Increase 10.81% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.92 (USD).Trend:Decrease 156.1% than previous quarter

Overall: increasing (-162.16%). Fluctuation: **Significant** (high variation).



Financial data from Q2 2020 to Q1 2021 shows mixed results. Working capital efficiency reveals increases in liabilities and current assets on revenue, with moderate variation. Cost efficiency shows a decreasing trend in the retained earnings-to-revenue ratio, with little fluctuation.  SG&A expense ratio experiences significant fluctuation, decreasing later in the period. Investment efficiency displays a negative trend in retained earnings on assets.  Earnings per share demonstrate significant fluctuations, with an overall decreasing trend.