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 197884800000.0 (%).Trend:Increase 9.44% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 209340700000.0 (%).Trend:Increase 5.79% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 214311000000.0 (%).Trend:Increase 2.37% than previous quarter

Overall: increasing (8.3%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 289709000000.0 (%).Trend:Increase 8.14% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 310563100000.0 (%).Trend:Increase 7.2% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 311335400000.0 (%).Trend:Increase 0.25% than previous quarter

Overall: increasing (7.46%). 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 240496400000.0 (%).Trend:Increase 2.42% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 255791900000.0 (%).Trend:Increase 6.36% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 264810900000.0 (%).Trend:Increase 3.53% than previous quarter

Overall: increasing (10.11%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 65896400000.0 (%).Trend:Increase 52.48% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 22406900000.0 (%).Trend:Decrease 66.0% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 46699000000.0 (%).Trend:Increase 108.41% than previous quarter

Overall: decreasing (-29.13%). 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 49.79 (%).Trend:Decrease 2.66% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 50.54 (%).Trend:Increase 1.51% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 51.59 (%).Trend:Increase 2.08% than previous quarter

Overall: increasing (3.62%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share 0.96 (USD).Trend:Decrease 785.71% than previous quarter
Year 2021 Quarter 1: Earning Per Share 1.54 (USD).Trend:Increase 60.42% than previous quarter
Year 2021 Quarter 2: Earning Per Share 3.34 (USD).Trend:Increase 116.88% than previous quarter

Overall: increasing (247.92%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2020 to Q2 2021 show increasing trends in working capital efficiency (liabilities and current assets on revenue), cost efficiency (retained earnings to revenue), and investment efficiency (retained earnings on assets).  Earnings per share also increased, though with significant fluctuation.  However, the SG&A expense ratio shows a significant decrease, followed by a significant increase, then a decrease again.  Overall, there's a pattern of growth, but fluctuations in specific areas are apparent.