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 74800000000.0 (%).Trend:Increase 1.51% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 89010000000.0 (%).Trend:Increase 19.0% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 89010000000.0 (%).Trend:Increase 0.0% than previous quarter

Overall: increasing (19.0%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 213230000000.0 (%).Trend:Decrease 10.55% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 225650000000.0 (%).Trend:Increase 5.82% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 206550000000.0 (%).Trend:Decrease 8.46% than previous quarter

Overall: decreasing (-3.13%). 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 15160000000.0 (%).Trend:Increase 31.14% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 28980000000.0 (%).Trend:Increase 91.16% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 39970000000.0 (%).Trend:Increase 37.92% than previous quarter

Overall: increasing (163.65%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 70450000000.0 (%).Trend:Increase 46.68% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 25110000000.0 (%).Trend:Decrease 64.36% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 50050000000.0 (%).Trend:Increase 99.32% than previous quarter

Overall: decreasing (-28.96%). 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 1.27 (%).Trend:Increase 35.11% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 2.39 (%).Trend:Increase 88.19% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 3.29 (%).Trend:Increase 37.66% than previous quarter

Overall: increasing (159.06%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share -0.81 (USD).Trend:Decrease 38.64% than previous quarter
Year 2021 Quarter 1: Earning Per Share 1.24 (USD).Trend:Decrease 253.09% than previous quarter
Year 2021 Quarter 2: Earning Per Share 2.94 (USD).Trend:Increase 137.1% than previous quarter

Overall: increasing (-462.96%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2020 to Q2 2021 present mixed results. Liabilities on revenue increase steadily with minor variations.  Current assets on revenue, however, show a decrease overall, with slight variations.  Cost efficiency demonstrates substantial increases in the ratio of retained earnings to revenue, indicating strong growth potential.  The selling, general, and administrative (SG&A) expense ratio exhibits a decrease, though with large variations. Investment efficiency shows a considerable increase in retained earnings on assets with high fluctuation.  Earnings per share demonstrate an overall upward trend despite high volatility.