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 28342400000.0 (%).Trend:Increase 3.89% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 26541900000.0 (%).Trend:Decrease 6.35% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 28817400000.0 (%).Trend:Increase 8.57% than previous quarter

Overall: increasing (1.68%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 35641800000.0 (%).Trend:Increase 9.31% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 36332700000.0 (%).Trend:Increase 1.94% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 39396200000.0 (%).Trend:Increase 8.43% than previous quarter

Overall: increasing (10.53%). 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 8484200000.0 (%).Trend:Increase 56.07% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 12485900000.0 (%).Trend:Increase 47.17% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 14258200000.0 (%).Trend:Increase 14.19% than previous quarter

Overall: increasing (68.06%). Fluctuation: **Neutral** (moderate variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 25107700000.0 (%).Trend:Increase 58.08% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 9041900000.0 (%).Trend:Decrease 63.99% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 18628900000.0 (%).Trend:Increase 106.03% than previous quarter

Overall: decreasing (-25.8%). 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 12.17 (%).Trend:Increase 44.88% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 17.69 (%).Trend:Increase 45.36% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 18.84 (%).Trend:Increase 6.5% than previous quarter

Overall: increasing (54.81%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share 1.42 (USD).Trend:Increase 97.22% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.24 (USD).Trend:Decrease 83.1% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.64 (USD).Trend:Increase 166.67% than previous quarter

Overall: decreasing (-54.93%). Fluctuation: **Significant** (high variation).



From Q3 2020 to Q2 2021, working capital efficiency shows a slightly positive trend for liabilities on revenue (1.68%) and a moderate increase in current assets (10.53%). Cost efficiency displays a significant decrease in SG&A expense ratio (-25.8%), but a substantial increase in the ratio of retained earnings to revenue (68.06%). Invest efficiency indicates a steady increase in retained earnings on assets (54.81%).  Earnings per share, however, show a substantial drop (-54.93%).