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).



The financial analysis for Q3 2020 to Q2 2021 shows a mixed bag.  Cost and investment efficiency trends are largely positive, with retained earnings on assets and the ratio of retained earnings to revenue exhibiting steady increases.  Working capital efficiency, while showing little fluctuation, displays a negative trend for liabilities on revenue, offset by a positive trend in current assets on revenue.  A considerable concern is the large fluctuation in earnings per share, suggesting possible instability or external factors requiring further scrutiny.