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 2682500000.0 (%).Trend:Increase 23.37% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 2129300000.0 (%).Trend:Decrease 20.62% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 1908700000.0 (%).Trend:Decrease 10.36% than previous quarter

Overall: decreasing (-28.85%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 13139400000.0 (%).Trend:Increase 3.44% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 13081500000.0 (%).Trend:Decrease 0.44% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 13010500000.0 (%).Trend:Decrease 0.54% than previous quarter

Overall: decreasing (-0.98%). 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 13691600000.0 (%).Trend:Decrease 5.67% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 13692700000.0 (%).Trend:Increase 0.01% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 13797800000.0 (%).Trend:Increase 0.77% than previous quarter

Overall: increasing (0.78%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 6651700000.0 (%).Trend:Increase 57.1% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 1767100000.0 (%).Trend:Decrease 73.43% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 3579900000.0 (%).Trend:Increase 102.59% than previous quarter

Overall: decreasing (-46.18%). 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 53.36 (%).Trend:Decrease 4.29% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 54.18 (%).Trend:Increase 1.54% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 54.71 (%).Trend:Increase 0.98% than previous quarter

Overall: increasing (2.53%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share -1.39 (USD).Trend:Increase 75.95% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.14 (USD).Trend:Decrease 110.07% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.53 (USD).Trend:Increase 278.57% than previous quarter

Overall: increasing (-138.13%). Fluctuation: **Significant** (high variation).



Working capital efficiency in Q3 2020 to Q2 2021 shows a decrease in liabilities on revenue (-28.85%) with moderate variation. Current assets on revenue also decreased (-0.98%) with low variation. Cost efficiency shows an increase in the ratio of retained earnings to revenue (0.78%) with low variation.  Selling, general, and administrative (SG&A) expense ratio decreased significantly (-46.18%), exhibiting high variation. Investment efficiency shows a modest increase (2.53%) in retained earnings on assets with low variation. Earnings per share increased, with significant fluctuation.