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 135100000000.0 (%).Trend:Decrease 3.02% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 146700000000.0 (%).Trend:Increase 8.59% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 163700000000.0 (%).Trend:Increase 11.59% than previous quarter

Overall: increasing (21.17%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 263300000000.0 (%).Trend:Increase 1.11% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 273800000000.0 (%).Trend:Increase 3.99% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 312400000000.0 (%).Trend:Increase 14.1% than previous quarter

Overall: increasing (18.65%). 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 162500000000.0 (%).Trend:Increase 12.46% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 201100000000.0 (%).Trend:Increase 23.75% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 228200000000.0 (%).Trend:Increase 13.48% than previous quarter

Overall: increasing (40.43%). Fluctuation: **Neutral** (moderate variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 49300000000.0 (%).Trend:Increase 49.39% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 17400000000.0 (%).Trend:Decrease 64.71% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 36200000000.0 (%).Trend:Increase 108.05% than previous quarter

Overall: decreasing (-26.57%). 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 17.29 (%).Trend:Increase 12.13% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 21.04 (%).Trend:Increase 21.69% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 22.87 (%).Trend:Increase 8.7% than previous quarter

Overall: increasing (32.27%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share -5.66 (USD).Trend:Decrease 25.03% than previous quarter
Year 2021 Quarter 1: Earning Per Share 1.99 (USD).Trend:Decrease 135.16% than previous quarter
Year 2021 Quarter 2: Earning Per Share 4.84 (USD).Trend:Increase 143.22% than previous quarter

Overall: increasing (-185.51%). Fluctuation: **Significant** (high variation).



Financial data from Q3 2020 to Q2 2021 shows a mixture of positive and negative trends.  Liabilities and current assets on revenue show steady increases, suggesting improved liquidity.  The ratio of retained earnings to revenue displayed a robust increase, indicating potential profitability improvements.  However, the Selling, General & Administrative (SG&A) expense ratio showed a considerable decrease, which could be a positive sign of operational efficiency, but with significant fluctuation. Investment efficiency trended upward in retained earnings on assets.  Earnings per share, though showing an overall increase, displayed significant volatility.