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 137537000000.0 (%).Trend:Increase 7.21% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 131685700000.0 (%).Trend:Decrease 4.25% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 167965300000.0 (%).Trend:Increase 27.55% than previous quarter

Overall: increasing (22.12%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 226857100000.0 (%).Trend:Decrease 3.13% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 211405400000.0 (%).Trend:Decrease 6.81% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 237104200000.0 (%).Trend:Increase 12.16% than previous quarter

Overall: increasing (4.52%). 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 44554100000.0 (%).Trend:Increase 26.08% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 67253400000.0 (%).Trend:Increase 50.95% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 78856700000.0 (%).Trend:Increase 17.25% than previous quarter

Overall: increasing (76.99%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 22462300000.0 (%).Trend:Increase 52.97% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 7676800000.0 (%).Trend:Decrease 65.82% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 15095700000.0 (%).Trend:Increase 96.64% than previous quarter

Overall: decreasing (-32.8%). 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 8.67 (%).Trend:Increase 25.47% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 13.31 (%).Trend:Increase 53.52% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 14.16 (%).Trend:Increase 6.39% than previous quarter

Overall: increasing (63.32%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share 0.88 (USD).Trend:Increase 76.0% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.49 (USD).Trend:Decrease 44.32% than previous quarter
Year 2021 Quarter 2: Earning Per Share 1.01 (USD).Trend:Increase 106.12% than previous quarter

Overall: increasing (14.77%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2020 to Q2 2021 indicate increasing liabilities on revenue, with fluctuations, and increasing current assets on revenue with mild variation.  The ratio of retained earnings to revenue has risen significantly across the period.  SG&A expense ratios have shown a fluctuating trend, with considerable decrease and increases. Investment efficiency displays a consistent increase in retained earnings on assets, while earnings per share have shown significant variation.