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 53807600000.0 (%).Trend:Increase 6.57% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 51628300000.0 (%).Trend:Decrease 4.05% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 46120600000.0 (%).Trend:Decrease 10.67% than previous quarter

Overall: decreasing (-14.29%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 84947200000.0 (%).Trend:Increase 2.12% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 86664300000.0 (%).Trend:Increase 2.02% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 78813100000.0 (%).Trend:Decrease 9.06% than previous quarter

Overall: decreasing (-7.22%). 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 91656500000.0 (%).Trend:Increase 1.73% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue 91859200000.0 (%).Trend:Increase 0.22% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 96124600000.0 (%).Trend:Increase 4.64% than previous quarter

Overall: increasing (4.87%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 91893900000.0 (%).Trend:Increase 76.03% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 130567800000.0 (%).Trend:Increase 42.09% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 50197300000.0 (%).Trend:Decrease 61.55% than previous quarter

Overall: decreasing (-45.37%). 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 26.97 (%).Trend:Increase 2.16% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets 27.13 (%).Trend:Increase 0.59% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 29.38 (%).Trend:Increase 8.29% than previous quarter

Overall: increasing (8.94%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2020 Quarter 2: Earning Per Share 0.25 (USD).Trend:Decrease 933.33% than previous quarter
Year 2020 Quarter 3: Earning Per Share 0.46 (USD).Trend:Increase 84.0% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.34 (USD).Trend:Decrease 26.09% than previous quarter

Overall: increasing (36.0%). Fluctuation: **Significant** (high variation).



The provided financial statements cover the period Q2 2020 to Q1 2021, showing a complex financial picture.  Working capital reveals downward trends for both liabilities and current assets on revenue. Cost efficiency shows a modest increase in retained earnings to revenue, but a substantial decrease in the SG&A expense ratio with high volatility. Investment efficiency suggests an increasing trend in retained earnings on assets. Earnings per share exhibit significant fluctuation.  Overall, the data points to the need for further investigation into the causes of the SG&A variability and earnings volatility.