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 7137000000.0 (%).Trend:Increase 0% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 9552200000.0 (%).Trend:Increase 33.84% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 8259000000.0 (%).Trend:Decrease 13.54% than previous quarter

Overall: increasing (15.72%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 13747400000.0 (%).Trend:Increase 0% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 20426300000.0 (%).Trend:Increase 48.58% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 19699000000.0 (%).Trend:Decrease 3.56% than previous quarter

Overall: increasing (43.29%). 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 6303200000.0 (%).Trend:Increase 0% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue 6321400000.0 (%).Trend:Increase 0.29% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 7245400000.0 (%).Trend:Increase 14.62% than previous quarter

Overall: increasing (14.95%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 13209100000.0 (%).Trend:Increase 0% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 19612800000.0 (%).Trend:Increase 48.48% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 7130600000.0 (%).Trend:Decrease 63.64% than previous quarter

Overall: decreasing (-46.02%). 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 14.52 (%).Trend:Increase 0% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets 12.2 (%).Trend:Decrease 15.98% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 14.33 (%).Trend:Increase 17.46% than previous quarter

Overall: decreasing (-1.31%). Fluctuation: **Little** (low variation).

Earning Per Share


Financial statements for Q2 2020 to Q1 2021 show mixed results.  Working capital efficiency metrics demonstrate moderate variation. Liabilities on revenue increased by 15.72% overall, and current assets on revenue increased by 43.29%, both with neutral fluctuation. Cost efficiency, measured by the ratio of retained earnings to revenue, saw a steady increase of 14.95% with little fluctuation, but selling, general, and administrative (SG&A) expense ratio significantly decreased (-46.02%) with high variation. Investment efficiency, as measured by retained earnings on assets, decreased slightly (-1.31%) with little fluctuation. The data show mixed performance trends over this time period, with some areas of stability and others experiencing substantial changes.