Working Capital Efficiency
The data from Quater 3 in 2020 to Quater 2 in 2021 includes 3 quarters.

Liabilities on Revenue
Year 2020 Quarter 3: Liabilities on Revenue 94960000000.0 (%).Trend:Decrease 9.96% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 112900000000.0 (%).Trend:Increase 18.89% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 125130000000.0 (%).Trend:Increase 10.83% than previous quarter

Overall: increasing (31.77%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 168120000000.0 (%).Trend:Decrease 1.92% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 183570000000.0 (%).Trend:Increase 9.19% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 198800000000.0 (%).Trend:Increase 8.3% than previous quarter

Overall: increasing (18.25%). Fluctuation: **Little** (low variation).


Cost Efficiency
The data from Quater 3 in 2020 to Quater 2 in 2021 includes 3 quarters.

Ratio of Retained Earnings to Revenue
Year 2020 Quarter 3: Ratio of Retained Earnings to Revenue 215170000000.0 (%).Trend:Increase 5.85% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 237400000000.0 (%).Trend:Increase 10.33% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 252720000000.0 (%).Trend:Increase 6.45% than previous quarter

Overall: increasing (17.45%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 38180000000.0 (%).Trend:Increase 65.64% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 15080000000.0 (%).Trend:Decrease 60.5% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 32440000000.0 (%).Trend:Increase 115.12% than previous quarter

Overall: decreasing (-15.03%). Fluctuation: **Significant** (high variation).


Invest Efficiency
The data from Quater 3 in 2020 to Quater 2 in 2021 includes 3 quarters.

Retained Earning on Assets
Year 2020 Quarter 3: Retained Earning on Assets 58.3 (%).Trend:Increase 7.23% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 60.2 (%).Trend:Increase 3.26% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 61.07 (%).Trend:Increase 1.45% than previous quarter

Overall: increasing (4.75%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share 3.0 (USD).Trend:Increase 200.0% than previous quarter
Year 2021 Quarter 1: Earning Per Share 2.17 (USD).Trend:Decrease 27.67% than previous quarter
Year 2021 Quarter 2: Earning Per Share 4.47 (USD).Trend:Increase 105.99% than previous quarter

Overall: increasing (49.0%). Fluctuation: **Significant** (high variation).



Q3 2020 to Q2 2021 financial data shows increasing liabilities on revenue (31.77%) and current assets on revenue (18.25%) with moderate and little variation, respectively. Cost efficiency indicates a rising trend in retained earnings to revenue (17.45%) with little variation, but a substantial decrease in SG&A expense ratio (-15.03%) with high fluctuation. Investment efficiency shows a slight increase in retained earnings on assets (4.75%) with little variation, and a notable increase in earnings per share (49.0%) with high fluctuation.