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 2418100000000.0 (%).Trend:Decrease 1.89% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 3195100000000.0 (%).Trend:Increase 32.13% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 2868400000000.0 (%).Trend:Decrease 10.23% than previous quarter

Overall: increasing (18.62%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 2300900000000.0 (%).Trend:Increase 8.25% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 2656900000000.0 (%).Trend:Increase 15.47% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 2599900000000.0 (%).Trend:Decrease 2.15% than previous quarter

Overall: increasing (12.99%). 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 333500000000.0 (%).Trend:Increase 6.55% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 229200000000.0 (%).Trend:Decrease 31.27% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 74000000000.0 (%).Trend:Decrease 67.71% than previous quarter

Overall: decreasing (-77.81%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 806800000000.0 (%).Trend:Increase 54.5% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 284200000000.0 (%).Trend:Decrease 64.77% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 600600000000.0 (%).Trend:Increase 111.33% than previous quarter

Overall: decreasing (-25.56%). 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 2.23 (%).Trend:Increase 6.7% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 1.52 (%).Trend:Decrease 31.84% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 0.5 (%).Trend:Decrease 67.11% than previous quarter

Overall: decreasing (-77.58%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share 2.78 (USD).Trend:Increase 93.06% than previous quarter
Year 2021 Quarter 1: Earning Per Share 2.0 (USD).Trend:Decrease 28.06% than previous quarter
Year 2021 Quarter 2: Earning Per Share 2.42 (USD).Trend:Increase 21.0% than previous quarter

Overall: decreasing (-12.95%). Fluctuation: **Neutral** (moderate variation).



From Q3 2020 to Q2 2021, liabilities on revenue increased (18.62%) with moderate fluctuation, and current assets on revenue increased (12.99%) with little fluctuation.  Cost efficiency metrics varied significantly: retained earnings to revenue decreased (-77.81%), and SG&A expense ratio decreased (-25.56%), both showing high variation. Investment efficiency showed a significant decrease in retained earnings on assets (-77.58%) with high variation, while earnings per share decreased (-12.95%) with moderate variation.