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 26140000000.0 (%).Trend:Decrease 7.07% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 24310000000.0 (%).Trend:Decrease 7.0% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 20300000000.0 (%).Trend:Decrease 16.5% than previous quarter

Overall: decreasing (-22.34%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 78920000000.0 (%).Trend:Increase 0.96% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 81650000000.0 (%).Trend:Increase 3.46% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 59850000000.0 (%).Trend:Decrease 26.7% than previous quarter

Overall: decreasing (-24.16%). 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 83360000000.0 (%).Trend:Decrease 1.41% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue 80850000000.0 (%).Trend:Decrease 3.01% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 80400000000.0 (%).Trend:Decrease 0.56% than previous quarter

Overall: decreasing (-3.55%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 14140000000.0 (%).Trend:Increase 93.17% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 21460000000.0 (%).Trend:Increase 51.77% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 8030000000.0 (%).Trend:Decrease 62.58% than previous quarter

Overall: decreasing (-43.21%). 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 40.56 (%).Trend:Decrease 2.05% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets 39.95 (%).Trend:Decrease 1.5% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 38.64 (%).Trend:Decrease 3.28% than previous quarter

Overall: decreasing (-4.73%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2020 Quarter 2: Earning Per Share 10.32 (USD).Trend:Decrease 2.82% than previous quarter
Year 2020 Quarter 3: Earning Per Share 9.37 (USD).Trend:Decrease 9.21% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.87 (USD).Trend:Decrease 90.72% than previous quarter

Overall: decreasing (-91.57%). Fluctuation: **Significant** (high variation).



Analysis of the financial statements from Q2 2020 to Q1 2021 reveals predominantly negative trends across multiple categories. Liabilities and current assets on revenue decreased.  The ratio of retained earnings to revenue also declined.  While the SG&A expense ratio initially increased significantly, the trend reversed in Q1 2021. Similarly, retained earnings on assets and earnings per share showed an overall decline, but with substantial fluctuations.  The data suggests potential concerns in profitability, resource management, and cost control.