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 88714800.0 (%).Trend:Decrease 3.97% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 119933600.0 (%).Trend:Increase 35.19% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 69318900.0 (%).Trend:Decrease 42.2% than previous quarter

Overall: decreasing (-21.86%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 2933250900.0 (%).Trend:Increase 30.4% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 3254218800.0 (%).Trend:Increase 10.94% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 3353828600.0 (%).Trend:Increase 3.06% than previous quarter

Overall: increasing (14.34%). 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 5952603300.0 (%).Trend:Decrease 1.84% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 5562334700.0 (%).Trend:Decrease 6.56% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 5301064900.0 (%).Trend:Decrease 4.7% than previous quarter

Overall: decreasing (-10.95%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 102644800.0 (%).Trend:Increase 46.96% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 35501100.0 (%).Trend:Decrease 65.41% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 71319300.0 (%).Trend:Increase 100.89% than previous quarter

Overall: decreasing (-30.52%). 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 73.38 (%).Trend:Decrease 0.43% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 70.51 (%).Trend:Decrease 3.91% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 70.22 (%).Trend:Decrease 0.41% than previous quarter

Overall: decreasing (-4.31%). Fluctuation: **Little** (low variation).

Earning Per Share


Examining Q3 2020 to Q2 2021 data reveals significant fluctuation in working capital. Liabilities on revenue decreased overall, but with high variability.  Current assets on revenue showed consistent growth. Cost efficiency metrics show consistent decreases in retained earnings and fluctuating SG&A expenses. Investment efficiency reflects a slight decrease in retained earnings on assets.  The data highlights the need for closer monitoring of working capital and cost management to ensure sustainable financial performance.