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 28016600000.0 (%).Trend:Decrease 5.71% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 29486300000.0 (%).Trend:Increase 5.25% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 23788700000.0 (%).Trend:Decrease 19.32% than previous quarter

Overall: decreasing (-15.09%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 34588600000.0 (%).Trend:Increase 2.15% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 36884700000.0 (%).Trend:Increase 6.64% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 32432100000.0 (%).Trend:Decrease 12.07% than previous quarter

Overall: decreasing (-6.23%). 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 14791200000.0 (%).Trend:Increase 20.16% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 15315100000.0 (%).Trend:Increase 3.54% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 15890900000.0 (%).Trend:Increase 3.76% than previous quarter

Overall: increasing (7.43%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 15455800000.0 (%).Trend:Increase 67.09% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 3840300000.0 (%).Trend:Decrease 75.15% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 8385100000.0 (%).Trend:Increase 118.34% than previous quarter

Overall: decreasing (-45.75%). 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 16.87 (%).Trend:Increase 18.22% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 16.95 (%).Trend:Increase 0.47% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 18.39 (%).Trend:Increase 8.5% than previous quarter

Overall: increasing (9.01%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share 1.48 (USD).Trend:Increase 142.62% than previous quarter
Year 2021 Quarter 1: Earning Per Share -0.02 (USD).Trend:Decrease 101.35% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.18 (USD).Trend:Decrease 1000.0% than previous quarter

Overall: decreasing (-87.84%). Fluctuation: **Significant** (high variation).



The review of Q3 2020 to Q2 2021 financial data indicates a complex picture.  Liabilities and current assets on revenue decreased, suggesting potential working capital challenges.  Cost efficiency improved, with a notable increase in retained earnings to revenue, yet SG&A expenses were volatile.  Investment efficiency, measured by retained earnings on assets, showed growth.  A significant drop in earnings per share (-87.84%) is a major concern.