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 468900000000.0 (%).Trend:Increase 6.45% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 395300000000.0 (%).Trend:Decrease 15.7% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 425200000000.0 (%).Trend:Increase 7.56% than previous quarter

Overall: decreasing (-9.32%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 1354500000000.0 (%).Trend:Increase 5.81% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 897900000000.0 (%).Trend:Decrease 33.71% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 903200000000.0 (%).Trend:Increase 0.59% than previous quarter

Overall: decreasing (-33.32%). 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 1212900000000.0 (%).Trend:Increase 3.45% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 1252500000000.0 (%).Trend:Increase 3.26% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 1288100000000.0 (%).Trend:Increase 2.84% than previous quarter

Overall: increasing (6.2%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 379900000000.0 (%).Trend:Increase 48.69% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 157500000000.0 (%).Trend:Decrease 58.54% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 308000000000.0 (%).Trend:Increase 95.56% than previous quarter

Overall: decreasing (-18.93%). 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 37.57 (%).Trend:Increase 0.89% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 37.44 (%).Trend:Decrease 0.35% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 38.22 (%).Trend:Increase 2.08% than previous quarter

Overall: increasing (1.73%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share 2.0 (USD).Trend:Increase 100.0% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.8 (USD).Trend:Decrease 60.0% than previous quarter
Year 2021 Quarter 2: Earning Per Share 2.37 (USD).Trend:Increase 196.25% than previous quarter

Overall: increasing (18.5%). Fluctuation: **Significant** (high variation).



Analyzing Q3 2020 to Q2 2021, liabilities on revenue decreased (-9.32%), and current assets on revenue significantly decreased (-33.32%).  The ratio of retained earnings to revenue showed substantial growth (6.2%).  SG&A expenses decreased (-18.93%), with high fluctuation. Retained earnings on assets increased slightly (1.73%), and earnings per share increased (18.5%), exhibiting significant fluctuation.