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 17673900000.0 (%).Trend:Increase 14.75% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 20255700000.0 (%).Trend:Increase 14.61% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 20140000000.0 (%).Trend:Decrease 0.57% than previous quarter

Overall: increasing (13.95%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 29449400000.0 (%).Trend:Increase 4.93% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 33305800000.0 (%).Trend:Increase 13.1% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 34955100000.0 (%).Trend:Increase 4.95% than previous quarter

Overall: increasing (18.7%). 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 13983800000.0 (%).Trend:Decrease 7.3% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 14440100000.0 (%).Trend:Increase 3.26% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 15486400000.0 (%).Trend:Increase 7.25% than previous quarter

Overall: increasing (10.75%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 14835300000.0 (%).Trend:Increase 53.78% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 6323700000.0 (%).Trend:Decrease 57.37% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 13422100000.0 (%).Trend:Increase 112.25% than previous quarter

Overall: decreasing (-9.53%). 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 23.67 (%).Trend:Decrease 6.41% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 23.37 (%).Trend:Decrease 1.27% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 26.21 (%).Trend:Increase 12.15% than previous quarter

Overall: increasing (10.73%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share -1.64 (USD).Trend:Increase 10.81% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.92 (USD).Trend:Decrease 156.1% than previous quarter
Year 2021 Quarter 2: Earning Per Share 1.54 (USD).Trend:Increase 67.39% than previous quarter

Overall: increasing (-193.9%). Fluctuation: **Significant** (high variation).



Financial data from Q3 2020 to Q2 2021 exhibits a mixed performance picture. Working capital efficiency shows increases in liabilities and current assets on revenue with limited fluctuations. Cost efficiency shows a slight upward trend in the ratio of retained earnings to revenue with limited variation. The SG&A expense ratio displays significant fluctuations, decreasing later in the period. Investment efficiency reveals an overall upward trend in retained earnings on assets with minimal variation. Earnings per share demonstrate a complex trend, increasing overall, with significant fluctuations.