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 2374100000.0 (%).Trend:Increase 15.17% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 2067300000.0 (%).Trend:Decrease 12.92% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 1948500000.0 (%).Trend:Decrease 5.75% than previous quarter

Overall: decreasing (-17.93%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 8567800000.0 (%).Trend:Decrease 0.04% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 8731500000.0 (%).Trend:Increase 1.91% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 9043500000.0 (%).Trend:Increase 3.57% than previous quarter

Overall: increasing (5.55%). 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 5642500000.0 (%).Trend:Increase 2.13% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 5964300000.0 (%).Trend:Increase 5.7% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 6641500000.0 (%).Trend:Increase 11.35% than previous quarter

Overall: increasing (17.7%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 3602300000.0 (%).Trend:Increase 55.33% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 1261900000.0 (%).Trend:Decrease 64.97% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 2498300000.0 (%).Trend:Increase 97.98% than previous quarter

Overall: decreasing (-30.65%). 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 45.87 (%).Trend:Increase 2.57% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 44.08 (%).Trend:Decrease 3.9% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 47.73 (%).Trend:Increase 8.28% than previous quarter

Overall: increasing (4.05%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share 1.0 (USD).Trend:Increase 0.0% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.61 (USD).Trend:Decrease 39.0% than previous quarter
Year 2021 Quarter 2: Earning Per Share 2.72 (USD).Trend:Increase 345.9% than previous quarter

Overall: increasing (172.0%). Fluctuation: **Significant** (high variation).



Financial statements reveal a mixed picture. Working capital efficiency shows decreasing liabilities on revenue and increasing current assets.  Cost efficiency demonstrates a consistent rise in retained earnings as a percentage of revenue, but a significant, fluctuating SG&A expense ratio.  Investment efficiency exhibits a modest increase in retained earnings on assets.  Earnings per share saw substantial growth, though with significant quarter-to-quarter volatility.