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 995300000000.0 (%).Trend:Decrease 5.42% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 1286900000000.0 (%).Trend:Increase 29.3% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 1458500000000.0 (%).Trend:Increase 13.33% than previous quarter

Overall: increasing (46.54%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 2266100000000.0 (%).Trend:Decrease 1.02% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 2129900000000.0 (%).Trend:Decrease 6.01% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 1909900000000.0 (%).Trend:Decrease 10.33% than previous quarter

Overall: decreasing (-15.72%). 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 -1985100000000.0 (%).Trend:Decrease 1.57% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -2163900000000.0 (%).Trend:Increase 9.01% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -2276200000000.0 (%).Trend:Increase 5.19% than previous quarter

Overall: decreasing (14.66%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 395700000000.0 (%).Trend:Increase 51.55% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 125400000000.0 (%).Trend:Decrease 68.31% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 263800000000.0 (%).Trend:Increase 110.37% than previous quarter

Overall: decreasing (-33.33%). 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 -30.71 (%).Trend:Decrease 1.0% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -34.6 (%).Trend:Increase 12.67% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -38.08 (%).Trend:Increase 10.06% than previous quarter

Overall: decreasing (24.0%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share 9.61 (USD).Trend:Increase 56.01% than previous quarter
Year 2021 Quarter 1: Earning Per Share 2.85 (USD).Trend:Decrease 70.34% than previous quarter
Year 2021 Quarter 2: Earning Per Share 3.67 (USD).Trend:Increase 28.77% than previous quarter

Overall: decreasing (-61.81%). Fluctuation: **Significant** (high variation).



From Q3 2020 to Q2 2021, liabilities on revenue increased by 46.54%, while current assets on revenue decreased by 15.72%.  The ratio of retained earnings to revenue decreased by 14.66%, and the SG&A expense ratio decreased by 33.33%. Retained earnings on assets decreased by 24%, and earnings per share decreased by 61.81%.  Significant fluctuation was observed in cost and investment efficiency metrics.