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 17512600000.0 (%).Trend:Increase 14.62% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 11017400000.0 (%).Trend:Decrease 37.09% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 14562900000.0 (%).Trend:Increase 32.18% than previous quarter

Overall: decreasing (-16.84%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 25983200000.0 (%).Trend:Decrease 12.8% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 20521600000.0 (%).Trend:Decrease 21.02% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 23564500000.0 (%).Trend:Increase 14.83% than previous quarter

Overall: decreasing (-9.31%). 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 22014600000.0 (%).Trend:Increase 5.29% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 21941400000.0 (%).Trend:Decrease 0.33% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 23221100000.0 (%).Trend:Increase 5.83% than previous quarter

Overall: increasing (5.48%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 12686400000.0 (%).Trend:Increase 43.67% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 3976600000.0 (%).Trend:Decrease 68.65% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 8495600000.0 (%).Trend:Increase 113.64% than previous quarter

Overall: decreasing (-33.03%). 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 20.18 (%).Trend:Increase 8.61% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 21.41 (%).Trend:Increase 6.1% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 21.99 (%).Trend:Increase 2.71% than previous quarter

Overall: increasing (8.97%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share -0.81 (USD).Trend:Decrease 38.64% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.25 (USD).Trend:Decrease 130.86% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.84 (USD).Trend:Increase 236.0% than previous quarter

Overall: increasing (-203.7%). Fluctuation: **Significant** (high variation).



Working capital efficiency shows a decreasing trend in liabilities on revenue (-16.84%) and current assets on revenue (-9.31%), both exhibiting moderate fluctuations.  Cost efficiency indicates an overall increase in the ratio of retained earnings to revenue (5.48%) with minimal variation.  Selling, General, and Administrative (SG&A) expense ratio shows a significant decrease (-33.03%) with high fluctuation. Investment efficiency shows a consistent increase in retained earnings on assets (8.97%) with minimal fluctuation.  Earnings per share demonstrate a substantial increase (-203.7%) with substantial variation.