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 6689578200.0 (%).Trend:Increase 18.01% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 8809070500.0 (%).Trend:Increase 31.68% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 8852959600.0 (%).Trend:Increase 0.5% than previous quarter

Overall: increasing (32.34%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 5971136400.0 (%).Trend:Decrease 28.02% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 12134444800.0 (%).Trend:Increase 103.22% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 13211054400.0 (%).Trend:Increase 8.87% than previous quarter

Overall: increasing (121.25%). Fluctuation: **Significant** (high 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 2110180300.0 (%).Trend:Decrease 0.04% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 2885690000.0 (%).Trend:Increase 36.75% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 3231243900.0 (%).Trend:Increase 11.97% than previous quarter

Overall: increasing (53.13%). Fluctuation: **Neutral** (moderate variation).

Selling, General & Administrative (SG&A) Expense Ratio

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 17.41 (%).Trend:Decrease 11.71% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 19.89 (%).Trend:Increase 14.24% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 20.73 (%).Trend:Increase 4.22% than previous quarter

Overall: increasing (19.07%). Fluctuation: **Little** (low variation).

Earning Per Share


Working capital efficiency shows increasing liabilities on revenue from Q3 2020 to Q2 2021, with a neutral fluctuation.  Current assets on revenue, however, exhibit significant fluctuation, increasing drastically from Q3 2020 to Q1 2021, then increasing more moderately in Q2 2021.  Cost efficiency, as measured by the ratio of retained earnings to revenue, also shows an overall increase with neutral fluctuation.  Investment efficiency, as measured by retained earnings on assets, shows a slight increase with little fluctuation.