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 32916300000.0 (%).Trend:Increase 3.34% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 29021500000.0 (%).Trend:Decrease 11.83% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 26740200000.0 (%).Trend:Decrease 7.86% than previous quarter

Overall: decreasing (-18.76%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 27059600000.0 (%).Trend:Increase 42.94% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 34697400000.0 (%).Trend:Increase 28.23% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 26908600000.0 (%).Trend:Decrease 22.45% than previous quarter

Overall: decreasing (-0.56%). 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 161546500000.0 (%).Trend:Increase 4.01% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 178374000000.0 (%).Trend:Increase 10.42% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 183483500000.0 (%).Trend:Increase 2.86% than previous quarter

Overall: increasing (13.58%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 24341300000.0 (%).Trend:Increase 56.94% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 9159900000.0 (%).Trend:Decrease 62.37% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 18543700000.0 (%).Trend:Increase 102.44% than previous quarter

Overall: decreasing (-23.82%). 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 118.18 (%).Trend:Decrease 1.75% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 122.33 (%).Trend:Increase 3.51% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 132.59 (%).Trend:Increase 8.39% than previous quarter

Overall: increasing (12.19%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share 12.9 (USD).Trend:Increase 49.13% than previous quarter
Year 2021 Quarter 1: Earning Per Share 4.08 (USD).Trend:Decrease 68.37% than previous quarter
Year 2021 Quarter 2: Earning Per Share 7.66 (USD).Trend:Increase 87.75% than previous quarter

Overall: decreasing (-40.62%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2020 to Q2 2021 indicate a decrease in liabilities on revenue (-18.76%), with moderate variation. Current assets on revenue displayed a slight decrease (-0.56%), with moderate variation. The retained earnings to revenue ratio increased steadily (13.58%), with little variation. The SG&A expense ratio declined significantly (-23.82%), showing high variation. Investment efficiency showed a modest increase (12.19%) in retained earnings on assets, with minimal fluctuation. Earnings per share decreased substantially (-40.62%), with significant variation.