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 65534300000.0 (%).Trend:Decrease 3.84% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 69168800000.0 (%).Trend:Increase 5.55% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 72141000000.0 (%).Trend:Increase 4.3% than previous quarter

Overall: increasing (10.08%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 81129600000.0 (%).Trend:Increase 2.37% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 76257200000.0 (%).Trend:Decrease 6.01% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 81940000000.0 (%).Trend:Increase 7.45% than previous quarter

Overall: increasing (1.0%). 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 46396200000.0 (%).Trend:Increase 11.07% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 52513800000.0 (%).Trend:Increase 13.19% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 55392500000.0 (%).Trend:Increase 5.48% than previous quarter

Overall: increasing (19.39%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 26885700000.0 (%).Trend:Increase 51.07% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 8821400000.0 (%).Trend:Decrease 67.19% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 17576300000.0 (%).Trend:Increase 99.25% than previous quarter

Overall: decreasing (-34.63%). 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 27.65 (%).Trend:Increase 10.91% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 30.61 (%).Trend:Increase 10.71% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 31.56 (%).Trend:Increase 3.1% than previous quarter

Overall: increasing (14.14%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share 2.0 (USD).Trend:Increase 100.0% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.73 (USD).Trend:Decrease 63.5% than previous quarter
Year 2021 Quarter 2: Earning Per Share 1.64 (USD).Trend:Increase 124.66% than previous quarter

Overall: decreasing (-18.0%). Fluctuation: **Significant** (high variation).



Working capital efficiency is improving, with liabilities on revenue and current assets on revenue both showing positive trends, although with minimal fluctuations.  Cost efficiency also shows an upward trend in the ratio of retained earnings to revenue, and a decreasing SG&A expense ratio with significant fluctuations.  Investment efficiency demonstrates a steady increase in retained earnings on assets, showing stable performance.  Earning per share has experienced significant fluctuations, with notable decreases in Q1 2021 followed by increases in Q2 and Q3 2021.