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 59401500000.0 (%).Trend:Increase 5.02% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 54328100000.0 (%).Trend:Decrease 8.54% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 56685400000.0 (%).Trend:Increase 4.34% than previous quarter

Overall: decreasing (-4.57%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 152244500000.0 (%).Trend:Decrease 7.16% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 152493900000.0 (%).Trend:Increase 0.16% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 156407500000.0 (%).Trend:Increase 2.57% than previous quarter

Overall: increasing (2.73%). 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 156611500000.0 (%).Trend:Increase 1.27% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 158456300000.0 (%).Trend:Increase 1.18% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 161264000000.0 (%).Trend:Increase 1.77% than previous quarter

Overall: increasing (2.97%). 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 46.87 (%).Trend:Decrease 0.26% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 48.24 (%).Trend:Increase 2.92% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 48.38 (%).Trend:Increase 0.29% than previous quarter

Overall: increasing (3.22%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share 3.27 (USD).Trend:Increase 24.81% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.83 (USD).Trend:Decrease 74.62% than previous quarter
Year 2021 Quarter 2: Earning Per Share 1.67 (USD).Trend:Increase 101.2% than previous quarter

Overall: decreasing (-48.93%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2020 to Q2 2021 show a generally positive trend in cost and investment efficiency, with retained earnings on assets and the ratio of retained earnings to revenue both increasing steadily.  Working capital efficiency, though exhibiting little fluctuation, is also trending in a negative direction for liabilities on revenue. Current assets on revenue demonstrate a slight positive trend. Earnings per share, however, show a significant decrease, followed by an increase in the following quarter, indicating volatility that requires further analysis.