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 data for Q3 2020 to Q2 2021 reveals a complex financial picture. Liabilities on revenue decreased, while current assets on revenue exhibited more significant fluctuations. Cost efficiency showed consistent growth in the retained earnings-to-revenue ratio.  SG&A expenses decreased substantially before increasing again, indicating significant volatility. Investment efficiency, reflected by retained earnings on assets, increased steadily.  Earnings per share, however, decreased significantly and then recovered, exhibiting considerable volatility.