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 180690000000.0 (%).Trend:Decrease 0.67% than previous quarter
Year 2020 Quarter 3: Liabilities on Revenue 259100000000.0 (%).Trend:Increase 43.39% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 298590000000.0 (%).Trend:Increase 15.24% than previous quarter

Overall: increasing (65.25%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2020 Quarter 2: Current assets on Revenue 468850000000.0 (%).Trend:Decrease 0.66% than previous quarter
Year 2020 Quarter 3: Current assets on Revenue 900650000000.0 (%).Trend:Increase 92.1% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 880980000000.0 (%).Trend:Decrease 2.18% than previous quarter

Overall: increasing (87.9%). Fluctuation: **Significant** (high 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 1453720000000.0 (%).Trend:Increase 1.26% than previous quarter
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue 1468660000000.0 (%).Trend:Increase 1.03% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 1506050000000.0 (%).Trend:Increase 2.55% than previous quarter

Overall: increasing (3.6%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 40340000000.0 (%).Trend:Increase 100.0% than previous quarter
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 58030000000.0 (%).Trend:Increase 43.85% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 20270000000.0 (%).Trend:Decrease 65.07% than previous quarter

Overall: decreasing (-49.75%). 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 74.55 (%).Trend:Increase 2.04% than previous quarter
Year 2020 Quarter 3: Retained Earning on Assets 59.26 (%).Trend:Decrease 20.51% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 57.73 (%).Trend:Decrease 2.58% than previous quarter

Overall: decreasing (-22.56%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2020 Quarter 2: Earning Per Share 4.31 (USD).Trend:Increase 100.47% than previous quarter
Year 2020 Quarter 3: Earning Per Share 6.33 (USD).Trend:Increase 46.87% than previous quarter
Year 2021 Quarter 1: Earning Per Share 2.18 (USD).Trend:Decrease 65.56% than previous quarter

Overall: decreasing (-49.42%). Fluctuation: **Significant** (high variation).



Financial statements for Q2 2020 to Q1 2021 reveal increasing liabilities and current assets on revenue, yet also show substantial volatility in the current assets.  Cost efficiency demonstrates a stable increase in the retained earnings ratio, contrasting with significant fluctuations in the SG&A expense ratio and earnings per share. Investment efficiency also demonstrates a mixed and volatile pattern of decreasing retained earnings on assets.