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 cover working capital, cost, and investment efficiency.  Liabilities on revenue and current assets on revenue showed positive, yet fluctuating, trends. The ratio of retained earnings to revenue increased steadily (14.95% overall) with low fluctuation. However, SG&A expense ratio experienced a considerable decrease (-46.02%) with significant variability. Retained earnings on assets decreased slightly (-1.31%) with minimal variation.  The reports indicate fluctuating performance and the need to scrutinize the significant drop in the SG&A expense ratio.