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 893200000000.0 (%).Trend:Increase 19.16% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 1134000000000.0 (%).Trend:Increase 26.96% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 1032100000000.0 (%).Trend:Decrease 8.99% than previous quarter

Overall: increasing (15.55%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 1350100000000.0 (%).Trend:Increase 17.73% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 1728500000000.0 (%).Trend:Increase 28.03% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 1755500000000.0 (%).Trend:Increase 1.56% than previous quarter

Overall: increasing (30.03%). Fluctuation: **Neutral** (moderate 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 678400000000.0 (%).Trend:Increase 3.08% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 798200000000.0 (%).Trend:Increase 17.66% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 825900000000.0 (%).Trend:Increase 3.47% than previous quarter

Overall: increasing (21.74%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 99300000000.0 (%).Trend:Increase 54.91% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 27100000000.0 (%).Trend:Decrease 72.71% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 56800000000.0 (%).Trend:Increase 109.59% than previous quarter

Overall: decreasing (-42.8%). 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 32.68 (%).Trend:Decrease 7.84% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 32.54 (%).Trend:Decrease 0.43% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 32.92 (%).Trend:Increase 1.17% than previous quarter

Overall: increasing (0.73%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share 4.05 (USD).Trend:Increase 88.37% than previous quarter
Year 2021 Quarter 1: Earning Per Share 5.86 (USD).Trend:Increase 44.69% than previous quarter
Year 2021 Quarter 2: Earning Per Share 8.35 (USD).Trend:Increase 42.49% than previous quarter

Overall: increasing (106.17%). Fluctuation: **Significant** (high variation).



Financial data from Q3 2020 to Q2 2021 suggests a complex financial situation. Working capital efficiency shows a slight uptrend in both liabilities and current assets. Cost efficiency shows a substantial reduction in SG&A expenses, albeit with significant fluctuation.  The ratio of retained earnings to revenue and retained earnings on assets exhibit positive growth with low variation. Earnings per share experience large fluctuations, showing strong growth in Q1 and Q2 2021.