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 16996600000.0 (%).Trend:Increase 10.28% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 21035500000.0 (%).Trend:Increase 23.76% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 19489600000.0 (%).Trend:Decrease 7.35% than previous quarter

Overall: increasing (14.67%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 22974100000.0 (%).Trend:Decrease 11.36% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 25236900000.0 (%).Trend:Increase 9.85% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 23368400000.0 (%).Trend:Decrease 7.4% than previous quarter

Overall: increasing (1.72%). 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 19188100000.0 (%).Trend:Increase 3.77% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 24081500000.0 (%).Trend:Increase 25.5% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 25330500000.0 (%).Trend:Increase 5.19% than previous quarter

Overall: increasing (32.01%). Fluctuation: **Neutral** (moderate variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 18092900000.0 (%).Trend:Increase 61.98% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 7789200000.0 (%).Trend:Decrease 56.95% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 15327500000.0 (%).Trend:Increase 96.78% than previous quarter

Overall: decreasing (-15.28%). 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 39.82 (%).Trend:Increase 7.85% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 47.29 (%).Trend:Increase 18.76% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 51.05 (%).Trend:Increase 7.95% than previous quarter

Overall: increasing (28.2%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share


Between Q3 2020 and Q2 2021, liabilities on revenue showed an overall increase (14.67%), while current assets on revenue had a small increase (1.72%).  Retained earnings to revenue increased significantly (32.01%). SG&A expenses decreased (-15.28%), demonstrating high variability.  Retained earnings on assets saw a substantial increase (28.2%).