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 178000000000.0 (%).Trend:Decrease 1.98% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 201200000000.0 (%).Trend:Increase 13.03% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 221300000000.0 (%).Trend:Increase 9.99% than previous quarter

Overall: increasing (24.33%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 674400000000.0 (%).Trend:Increase 5.41% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 846300000000.0 (%).Trend:Increase 25.49% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 844000000000.0 (%).Trend:Decrease 0.27% than previous quarter

Overall: increasing (25.15%). Fluctuation: **Neutral** (moderate 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 58900000000.0 (%).Trend:Decrease 24.0% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 152500000000.0 (%).Trend:Increase 158.91% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 165700000000.0 (%).Trend:Increase 8.66% than previous quarter

Overall: increasing (181.32%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 124700000000.0 (%).Trend:Increase 59.26% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 38800000000.0 (%).Trend:Decrease 68.89% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 83000000000.0 (%).Trend:Increase 113.92% than previous quarter

Overall: decreasing (-33.44%). 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 2.91 (%).Trend:Decrease 23.22% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 6.78 (%).Trend:Increase 132.99% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 7.28 (%).Trend:Increase 7.37% than previous quarter

Overall: increasing (150.17%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements from Q3 2020 to Q2 2021 show a mixed performance picture.  Liabilities on revenue and current assets on revenue are both increasing with moderate variation. Cost efficiency, measured by retained earnings to revenue, shows a substantial increase overall, but the trend exhibits significant fluctuations. Selling, general, and administrative (SG&A) expense ratio is declining overall with large quarter-to-quarter variations. Investment efficiency, represented by retained earnings on assets, is increasing with substantial fluctuations.