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 70740000000.0 (%).Trend:Increase 9.76% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 79010000000.0 (%).Trend:Increase 11.69% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 62000000000.0 (%).Trend:Decrease 21.53% than previous quarter

Overall: decreasing (-12.36%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 113230000000.0 (%).Trend:Increase 11.74% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 123020000000.0 (%).Trend:Increase 8.65% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 113260000000.0 (%).Trend:Decrease 7.93% than previous quarter

Overall: increasing (0.03%). 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 96200000000.0 (%).Trend:Increase 4.06% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 95890000000.0 (%).Trend:Decrease 0.32% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 100270000000.0 (%).Trend:Increase 4.57% than previous quarter

Overall: increasing (4.23%). Fluctuation: **Little** (low 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 38.12 (%).Trend:Decrease 1.24% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 37.76 (%).Trend:Decrease 0.94% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 41.1 (%).Trend:Increase 8.85% than previous quarter

Overall: increasing (7.82%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share 1.11 (USD).Trend:Increase 70.77% than previous quarter
Year 2021 Quarter 1: Earning Per Share -0.33 (USD).Trend:Decrease 129.73% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.15 (USD).Trend:Decrease 145.45% than previous quarter

Overall: decreasing (-86.49%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2020 to Q2 2021 show a complex financial picture.  While liabilities on revenue are decreasing slightly, current assets on revenue still show a very slight positive trend.  The ratio of retained earnings to revenue shows a slight increase over the period.  Investment efficiency shows a positive upward trend.  Critically, earnings per share declined substantially with notable volatility, signaling potential operational issues in earnings generation.