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 106520000000.0 (%).Trend:Increase 23.73% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 119010000000.0 (%).Trend:Increase 11.73% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 121620000000.0 (%).Trend:Increase 2.19% than previous quarter

Overall: increasing (14.18%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 285030000000.0 (%).Trend:Increase 14.92% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 289080000000.0 (%).Trend:Increase 1.42% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 304820000000.0 (%).Trend:Increase 5.44% than previous quarter

Overall: increasing (6.94%). 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 49360000000.0 (%).Trend:Increase 20.07% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 57850000000.0 (%).Trend:Increase 17.2% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 70490000000.0 (%).Trend:Increase 21.85% than previous quarter

Overall: increasing (42.81%). Fluctuation: **Neutral** (moderate variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 51610000000.0 (%).Trend:Increase 47.63% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 17910000000.0 (%).Trend:Decrease 65.3% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 36330000000.0 (%).Trend:Increase 102.85% than previous quarter

Overall: decreasing (-29.61%). 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 7.01 (%).Trend:Increase 13.8% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 8.24 (%).Trend:Increase 17.55% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 9.78 (%).Trend:Increase 18.69% than previous quarter

Overall: increasing (39.51%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share 0.22 (USD).Trend:Decrease 269.23% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.06 (USD).Trend:Decrease 72.73% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.61 (USD).Trend:Increase 916.67% than previous quarter

Overall: increasing (177.27%). Fluctuation: **Significant** (high variation).



Financial performance from Q3 2020 to Q2 2021 shows a predominantly positive trend.  Liabilities and current assets on revenue increased, with slight fluctuations.  The retained earnings ratio exhibits a consistent increase, indicating improved cost efficiency.  However, SG&A expense ratio showed substantial volatility, decreasing significantly, then increasing. Investment efficiency has grown steadily. Earnings per share showed significant fluctuation, decreasing sharply before experiencing a substantial increase. A thorough analysis of these figures is crucial for understanding the precise drivers behind the observed trends.