Working Capital Efficiency
The data from Quater 3 in 2020 to Quater 2 in 2021 includes 3 quarters.

Liabilities on Revenue
Current assets on Revenue

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 183301200000.0 (%).Trend:Increase 6.42% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 216860000000.0 (%).Trend:Increase 18.31% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 236660000000.0 (%).Trend:Increase 9.13% than previous quarter

Overall: increasing (29.11%). 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 5.5 (%).Trend:Increase 1.85% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 5.0 (%).Trend:Decrease 9.09% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 4.82 (%).Trend:Decrease 3.6% than previous quarter

Overall: decreasing (-12.36%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share 3.12 (USD).Trend:Increase 77.27% than previous quarter
Year 2021 Quarter 1: Earning Per Share 1.91 (USD).Trend:Decrease 38.78% than previous quarter
Year 2021 Quarter 2: Earning Per Share 4.09 (USD).Trend:Increase 114.14% than previous quarter

Overall: increasing (31.09%). Fluctuation: **Significant** (high variation).



Financial analysis of Q3 2020 to Q2 2021 shows increasing trends in the Ratio of Retained Earnings to Revenue (29.11% increase overall).  This is a positive sign for profitability.  The fluctuation is moderate.  Conversely, Retained Earnings on Assets show a decreasing trend (-12.36%), with low variation. Earnings Per Share (EPS) show an overall increase of 31.09% but with significant fluctuation (high variation).  The provided data also mentions Working Capital Efficiency, Cost Efficiency, and Invest Efficiency, but does not include quantitative data for summary.  Further analysis would be needed to draw conclusions regarding these metrics.