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 1025389400.0 (%).Trend:Decrease 1.41% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 1785967400.0 (%).Trend:Increase 74.17% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 1966136000.0 (%).Trend:Increase 10.09% than previous quarter

Overall: increasing (91.75%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 3962367100.0 (%).Trend:Increase 2.7% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 3453257500.0 (%).Trend:Decrease 12.85% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 4115013600.0 (%).Trend:Increase 19.16% than previous quarter

Overall: increasing (3.85%). 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 700939800.0 (%).Trend:Increase 22.62% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 1074751700.0 (%).Trend:Increase 53.33% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 1265072300.0 (%).Trend:Increase 17.71% than previous quarter

Overall: increasing (80.48%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 654217100.0 (%).Trend:Increase 26.19% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 384177200.0 (%).Trend:Decrease 41.28% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 588239300.0 (%).Trend:Increase 53.12% than previous quarter

Overall: decreasing (-10.09%). Fluctuation: **Neutral** (moderate 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 14.26 (%).Trend:Increase 20.24% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 17.26 (%).Trend:Increase 21.04% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 18.15 (%).Trend:Increase 5.16% than previous quarter

Overall: increasing (27.28%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share


Financial data from Q3 2020 to Q2 2021 shows a mixed picture.  Liabilities on revenue increased significantly (91.75%), while current assets saw a small overall increase (3.85%). Cost efficiency, as measured by retained earnings to revenue, showed a large overall increase (80.48%).  SG&A expenses demonstrated a notable decrease (-10.09%), while invest efficiency rose steadily (27.28%).  The data reveals significant variability in many areas.