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 9542400000.0 (%).Trend:Increase 17.78% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 11774900000.0 (%).Trend:Increase 23.4% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 6685400000.0 (%).Trend:Decrease 43.22% than previous quarter

Overall: decreasing (-29.94%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 15826300000.0 (%).Trend:Increase 6.06% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 21326500000.0 (%).Trend:Increase 34.75% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 20677500000.0 (%).Trend:Decrease 3.04% than previous quarter

Overall: increasing (30.65%). 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 38293900000.0 (%).Trend:Increase 1.35% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue 38826500000.0 (%).Trend:Increase 1.39% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 41315500000.0 (%).Trend:Increase 6.41% than previous quarter

Overall: increasing (7.89%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 6250500000.0 (%).Trend:Increase 91.74% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 9042700000.0 (%).Trend:Increase 44.67% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 3597700000.0 (%).Trend:Decrease 60.21% than previous quarter

Overall: decreasing (-42.44%). 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 114.88 (%).Trend:Decrease 3.47% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets 100.6 (%).Trend:Decrease 12.43% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 106.92 (%).Trend:Increase 6.28% than previous quarter

Overall: decreasing (-6.93%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2020 Quarter 2: Earning Per Share 1.0 (USD).Trend:Increase 0% than previous quarter
Year 2020 Quarter 3: Earning Per Share 2.0 (USD).Trend:Increase 100.0% than previous quarter
Year 2021 Quarter 1: Earning Per Share 1.72 (USD).Trend:Decrease 14.0% than previous quarter

Overall: increasing (72.0%). Fluctuation: **Significant** (high variation).



Financial data from Q2 2020 to Q1 2021 reveals a mixed financial picture. Liabilities on revenue are trending downward (-29.94%), but current assets show an upward trend (30.65%). Cost efficiency (ratio of retained earnings to revenue) is slightly increasing (7.89%). However, the SG&A expense ratio shows substantial fluctuation (-42.44%), and investment efficiency (retained earnings on assets) demonstrates a slight decrease (-6.93%).  Earnings per share show a positive overall trend (72%), but this is characterized by significant volatility.