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 1784022800.0 (%).Trend:Decrease 3.49% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 2637927100.0 (%).Trend:Increase 47.86% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 2606347800.0 (%).Trend:Decrease 1.2% than previous quarter

Overall: increasing (46.09%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 4278042200.0 (%).Trend:Increase 6.68% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 4556816700.0 (%).Trend:Increase 6.52% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 4934943800.0 (%).Trend:Increase 8.3% than previous quarter

Overall: increasing (15.36%). 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 387511900.0 (%).Trend:Increase 112.35% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 472794800.0 (%).Trend:Increase 22.01% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 713645200.0 (%).Trend:Increase 50.94% than previous quarter

Overall: increasing (84.16%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 4537907500.0 (%).Trend:Increase 48.73% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 1672334400.0 (%).Trend:Decrease 63.15% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 3449221200.0 (%).Trend:Increase 106.25% than previous quarter

Overall: decreasing (-23.99%). 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 3.0 (%).Trend:Increase 108.33% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 3.45 (%).Trend:Increase 15.0% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 5.12 (%).Trend:Increase 48.41% than previous quarter

Overall: increasing (70.67%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial data from Q3 2020 to Q2 2021 reveals an increasing trend in liabilities on revenue (46.09%) and current assets on revenue (15.36%). Cost efficiency shows a significant increase in the retained earnings to revenue ratio (84.16%), a significant decrease in the SG&A expense ratio (-23.99%), and a significant increase in investment efficiency (70.67%).  Overall, these mixed results underscore the need for a comprehensive financial assessment.