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 51340000000.0 (%).Trend:Decrease 7.28% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 67500000000.0 (%).Trend:Increase 31.48% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 69640000000.0 (%).Trend:Increase 3.17% than previous quarter

Overall: increasing (35.64%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 74320000000.0 (%).Trend:Decrease 11.56% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 79340000000.0 (%).Trend:Increase 6.75% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 76470000000.0 (%).Trend:Decrease 3.62% than previous quarter

Overall: increasing (2.89%). 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 168910000000.0 (%).Trend:Increase 4.12% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 179150000000.0 (%).Trend:Increase 6.06% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 191360000000.0 (%).Trend:Increase 6.82% than previous quarter

Overall: increasing (13.29%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 13000000000.0 (%).Trend:Increase 70.38% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 4430000000.0 (%).Trend:Decrease 65.92% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 9280000000.0 (%).Trend:Increase 109.48% than previous quarter

Overall: decreasing (-28.62%). 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 60.58 (%).Trend:Increase 6.82% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 45.01 (%).Trend:Decrease 25.7% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 48.01 (%).Trend:Increase 6.67% than previous quarter

Overall: decreasing (-20.75%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share 11.0 (USD).Trend:Increase 26.58% than previous quarter
Year 2021 Quarter 1: Earning Per Share 2.04 (USD).Trend:Decrease 81.45% than previous quarter
Year 2021 Quarter 2: Earning Per Share 6.82 (USD).Trend:Increase 234.31% than previous quarter

Overall: decreasing (-38.0%). Fluctuation: **Significant** (high variation).



Analyzing Q3 2020 to Q2 2021, liabilities on revenue increased 35.64% with moderate fluctuation; current assets on revenue increased slightly (2.89%) with low variation.  Retained earnings to revenue increased 13.29% with low variation. SG&A expense ratio decreased 28.62% with significant fluctuation. Retained earnings on assets decreased 20.75% (moderate fluctuation), and earnings per share decreased 38.0% (significant fluctuation).