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 1508000000.0 (%).Trend:Decrease 0.07% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 1387100000.0 (%).Trend:Decrease 8.02% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 1385500000.0 (%).Trend:Decrease 0.12% than previous quarter

Overall: decreasing (-8.12%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 7127800000.0 (%).Trend:Increase 3.8% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 7092100000.0 (%).Trend:Decrease 0.5% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 7654900000.0 (%).Trend:Increase 7.94% than previous quarter

Overall: increasing (7.39%). 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 7772900000.0 (%).Trend:Increase 4.82% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue 8134400000.0 (%).Trend:Increase 4.65% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 8176300000.0 (%).Trend:Increase 0.52% than previous quarter

Overall: increasing (5.19%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 1247000000.0 (%).Trend:Increase 102.44% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 1856600000.0 (%).Trend:Increase 48.89% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 614900000.0 (%).Trend:Decrease 66.88% than previous quarter

Overall: decreasing (-50.69%). 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 76.69 (%).Trend:Increase 0.78% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets 79.95 (%).Trend:Increase 4.25% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 77.11 (%).Trend:Decrease 3.55% than previous quarter

Overall: increasing (0.55%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2020 Quarter 2: Earning Per Share 0.37 (USD).Trend:Increase 117.65% than previous quarter
Year 2020 Quarter 3: Earning Per Share 0.56 (USD).Trend:Increase 51.35% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.13 (USD).Trend:Decrease 76.79% than previous quarter

Overall: decreasing (-64.86%). Fluctuation: **Significant** (high variation).



Q2 2020 to Q1 2021 financial data showcases a mixed financial performance. Liabilities on revenue are decreasing, while current assets are increasing. Cost efficiency (ratio of retained earnings to revenue) is increasing steadily, while investment efficiency (retained earnings on assets) is also increasing albeit with minor fluctuation.  However, a significant decrease is observed in selling, general, and administrative (SG&A) expenses (-50.69%). Earnings per share are declining substantially (-64.86%), indicating potential operational challenges requiring further review.