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 2684800000000.0 (%).Trend:Decrease 17.13% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 2689100000000.0 (%).Trend:Increase 0.16% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 1648600000000.0 (%).Trend:Decrease 38.69% than previous quarter

Overall: decreasing (-38.6%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 2937100000000.0 (%).Trend:Increase 4.03% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 3041000000000.0 (%).Trend:Increase 3.54% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 2193200000000.0 (%).Trend:Decrease 27.88% than previous quarter

Overall: decreasing (-25.33%). 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 6688800000000.0 (%).Trend:Increase 0.03% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue 6686300000000.0 (%).Trend:Decrease 0.04% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 6700900000000.0 (%).Trend:Increase 0.22% than previous quarter

Overall: increasing (0.18%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 463100000000.0 (%).Trend:Increase 74.89% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 714200000000.0 (%).Trend:Increase 54.22% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 266900000000.0 (%).Trend:Decrease 62.63% than previous quarter

Overall: decreasing (-42.37%). 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 70.64 (%).Trend:Decrease 0.69% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets 68.8 (%).Trend:Decrease 2.6% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 74.46 (%).Trend:Increase 8.23% than previous quarter

Overall: increasing (5.41%). Fluctuation: **Little** (low variation).

Earning Per Share


Financial statements from Q2 2020 to Q1 2021 show a mixed performance. Liabilities on revenue decreased substantially (-38.6%), while current assets on revenue also decreased (-25.33%).  The ratio of retained earnings to revenue displayed a minimal increase (0.18%), reflecting slight positive development.  However, the SG&A expense ratio showed large fluctuations (-42.37%), indicating potentially inconsistent cost management strategies.  Retained earnings on assets increased (5.41%), presenting a less volatile aspect.