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 139300000000.0 (%).Trend:Decrease 2.59% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 135100000000.0 (%).Trend:Decrease 3.02% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 146700000000.0 (%).Trend:Increase 8.59% than previous quarter

Overall: increasing (5.31%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 260400000000.0 (%).Trend:Increase 11.66% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 263300000000.0 (%).Trend:Increase 1.11% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 273800000000.0 (%).Trend:Increase 3.99% than previous quarter

Overall: increasing (5.15%). 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 144500000000.0 (%).Trend:Increase 5.01% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue 162500000000.0 (%).Trend:Increase 12.46% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 201100000000.0 (%).Trend:Increase 23.75% than previous quarter

Overall: increasing (39.17%). Fluctuation: **Neutral** (moderate variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 33000000000.0 (%).Trend:Increase 84.36% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 49300000000.0 (%).Trend:Increase 49.39% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 17400000000.0 (%).Trend:Decrease 64.71% than previous quarter

Overall: decreasing (-47.27%). 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 15.42 (%).Trend:Increase 2.53% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets 17.29 (%).Trend:Increase 12.13% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 21.04 (%).Trend:Increase 21.69% than previous quarter

Overall: increasing (36.45%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2020 Quarter 2: Earning Per Share -7.55 (USD).Trend:Decrease 10.44% than previous quarter
Year 2020 Quarter 3: Earning Per Share -5.66 (USD).Trend:Decrease 25.03% than previous quarter
Year 2021 Quarter 1: Earning Per Share 1.99 (USD).Trend:Decrease 135.16% than previous quarter

Overall: increasing (-126.36%). Fluctuation: **Significant** (high variation).



Financial data from Q2 2020 to Q1 2021 indicates a mixed financial picture. Working capital efficiency remains positive, with increases in liabilities and current assets on revenue (5.31% and 5.15%, respectively) demonstrating minimal fluctuation.  Cost efficiency displays an overall decline in the SG&A expense ratio (-47.27%), exhibiting significant fluctuation. The retained earnings-to-revenue ratio sees substantial growth (39.17%), with neutral fluctuation. Investment efficiency maintains a positive trajectory (36.45%) with neutral fluctuation.  Earnings per share, however, show a mixed trend, increasing to a small positive value (-126.36%), but with substantial fluctuation, continuing to be negative. Overall, the data suggests growth opportunities but underlines the need to address the volatility of SG&A expenses and earnings per share.