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 259100000000.0 (%).Trend:Increase 43.39% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 298590000000.0 (%).Trend:Increase 15.24% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 301740000000.0 (%).Trend:Increase 1.05% than previous quarter

Overall: increasing (16.46%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 900650000000.0 (%).Trend:Increase 92.1% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 880980000000.0 (%).Trend:Decrease 2.18% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 876660000000.0 (%).Trend:Decrease 0.49% than previous quarter

Overall: decreasing (-2.66%). 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 1468660000000.0 (%).Trend:Increase 1.03% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 1506050000000.0 (%).Trend:Increase 2.55% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 1520000000000.0 (%).Trend:Increase 0.93% than previous quarter

Overall: increasing (3.5%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 58030000000.0 (%).Trend:Increase 43.85% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 20270000000.0 (%).Trend:Decrease 65.07% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 41300000000.0 (%).Trend:Increase 103.75% than previous quarter

Overall: decreasing (-28.83%). 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 59.26 (%).Trend:Decrease 20.51% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 57.73 (%).Trend:Decrease 2.58% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 58.11 (%).Trend:Increase 0.66% than previous quarter

Overall: decreasing (-1.94%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share 6.33 (USD).Trend:Increase 46.87% than previous quarter
Year 2021 Quarter 1: Earning Per Share 2.18 (USD).Trend:Decrease 65.56% than previous quarter
Year 2021 Quarter 2: Earning Per Share 4.31 (USD).Trend:Increase 97.71% than previous quarter

Overall: decreasing (-31.91%). Fluctuation: **Significant** (high variation).



Financial statements for Q3 2020 to Q2 2021 indicate a mixed performance.  Liabilities on revenue show a consistent increase (16.46%) with little fluctuation. Current assets on revenue, however, decrease slightly (-2.66%) with minor variation.  Cost efficiency, measured by the retained earnings ratio, is consistently positive (3.5%) with little change, contrasting with a significant reduction in SG&A expense ratio (-28.83%) and notable volatility in earnings per share (-31.91%).  Investment efficiency demonstrates a slight overall decrease in retained earnings on assets (-1.94%) with minimal fluctuation.