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 5600700000.0 (%).Trend:Increase 0.44% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 5848700000.0 (%).Trend:Increase 4.43% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 6238400000.0 (%).Trend:Increase 6.66% than previous quarter

Overall: increasing (11.39%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 12912200000.0 (%).Trend:Decrease 10.95% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 13068600000.0 (%).Trend:Increase 1.21% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 13868200000.0 (%).Trend:Increase 6.12% than previous quarter

Overall: increasing (7.4%). 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 -14086200000.0 (%).Trend:Increase 5.28% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue -14000200000.0 (%).Trend:Decrease 0.61% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -14234900000.0 (%).Trend:Increase 1.68% than previous quarter

Overall: decreasing (1.06%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 3692000000.0 (%).Trend:Increase 81.01% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 5625400000.0 (%).Trend:Increase 52.37% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 2011400000.0 (%).Trend:Decrease 64.24% than previous quarter

Overall: decreasing (-45.52%). 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 -60.76 (%).Trend:Increase 12.23% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets -60.52 (%).Trend:Decrease 0.39% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -60.64 (%).Trend:Increase 0.2% than previous quarter

Overall: increasing (-0.2%). Fluctuation: **Significant** (high variation).

Earning Per Share


Analysis of Q2 2020 to Q1 2021 financial data reveals fluctuating trends. Working capital efficiency (liabilities and current assets on revenue) displays slight increases. Cost efficiency metrics, specifically the ratio of retained earnings to revenue and the SG&A expense ratio, show significant volatility, with the SG&A expense ratio declining substantially in Q1 2021.  Investment efficiency (retained earnings on assets) shows a slight increase with significant fluctuations.  The data necessitate further investigation into the underlying reasons for these observed changes.