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 76408100000.0 (%).Trend:Increase 8.72% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 84180900000.0 (%).Trend:Increase 10.17% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 93836900000.0 (%).Trend:Increase 11.47% than previous quarter

Overall: increasing (22.81%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 104632000000.0 (%).Trend:Increase 5.71% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 108020800000.0 (%).Trend:Increase 3.24% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 117261100000.0 (%).Trend:Increase 8.55% than previous quarter

Overall: increasing (12.07%). 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 488228700000.0 (%).Trend:Increase 3.43% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 524438700000.0 (%).Trend:Increase 7.42% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 542908500000.0 (%).Trend:Increase 3.52% than previous quarter

Overall: increasing (11.2%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 59385200000.0 (%).Trend:Increase 52.71% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 22175200000.0 (%).Trend:Decrease 62.66% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 46079700000.0 (%).Trend:Increase 107.8% than previous quarter

Overall: decreasing (-22.41%). 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 176.48 (%).Trend:Increase 0.18% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 173.18 (%).Trend:Decrease 1.87% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 172.74 (%).Trend:Decrease 0.25% than previous quarter

Overall: decreasing (-2.12%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share 16.0 (USD).Trend:Increase 77.78% than previous quarter
Year 2021 Quarter 1: Earning Per Share 6.41 (USD).Trend:Decrease 59.94% than previous quarter
Year 2021 Quarter 2: Earning Per Share 14.37 (USD).Trend:Increase 124.18% than previous quarter

Overall: decreasing (-10.19%). Fluctuation: **Significant** (high variation).



Q3 2020 to Q2 2021 data reveals substantial growth in liabilities on revenue (22.81%) and a moderate increase in current assets on revenue (12.07%).  Ratio of retained earnings to revenue shows consistent growth (11.2%), suggesting profitability.  However, SG&A expenses demonstrate volatility (-22.41%), highlighting potential cost control challenges. Retained earnings on assets decreased slightly (-2.12%), and earnings per share also decreased (-10.19%) with significant fluctuation.