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 106520000000.0 (%).Trend:Increase 23.73% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 119010000000.0 (%).Trend:Increase 11.73% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 121620000000.0 (%).Trend:Increase 2.19% than previous quarter

Overall: increasing (14.18%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 285030000000.0 (%).Trend:Increase 14.92% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 289080000000.0 (%).Trend:Increase 1.42% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 304820000000.0 (%).Trend:Increase 5.44% than previous quarter

Overall: increasing (6.94%). 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 49360000000.0 (%).Trend:Increase 20.07% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 57850000000.0 (%).Trend:Increase 17.2% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 70490000000.0 (%).Trend:Increase 21.85% than previous quarter

Overall: increasing (42.81%). Fluctuation: **Neutral** (moderate variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 51610000000.0 (%).Trend:Increase 47.63% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 17910000000.0 (%).Trend:Decrease 65.3% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 36330000000.0 (%).Trend:Increase 102.85% than previous quarter

Overall: decreasing (-29.61%). 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 7.01 (%).Trend:Increase 13.8% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 8.24 (%).Trend:Increase 17.55% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 9.78 (%).Trend:Increase 18.69% than previous quarter

Overall: increasing (39.51%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share 0.22 (USD).Trend:Decrease 269.23% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.06 (USD).Trend:Decrease 72.73% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.61 (USD).Trend:Increase 916.67% than previous quarter

Overall: increasing (177.27%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2020 to Q2 2021 reveal continued growth in liabilities on revenue, with only minor variations. Current assets on revenue also show growth, but with a recent decline in Q2 2021.  Cost efficiency, as reflected by the increasing retained earnings ratio, shows a positive trend.  SG&A expense ratio, however, experienced substantial fluctuation, initially increasing, then decreasing significantly, and finally increasing again. Investment efficiency demonstrates consistent growth in retained earnings on assets. Earnings per share also fluctuated greatly, initially declining, then increasing significantly.  A comprehensive analysis is needed to understand the underlying reasons behind this mixed performance.