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 151415400000.0 (%).Trend:Decrease 0.61% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 163290000000.0 (%).Trend:Increase 7.84% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 163899100000.0 (%).Trend:Increase 0.37% than previous quarter

Overall: increasing (8.24%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 233407500000.0 (%).Trend:Increase 9.22% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 255042400000.0 (%).Trend:Increase 9.27% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 240828900000.0 (%).Trend:Decrease 5.57% than previous quarter

Overall: increasing (3.18%). 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 172043500000.0 (%).Trend:Increase 7.26% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 189920600000.0 (%).Trend:Increase 10.39% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 197465700000.0 (%).Trend:Increase 3.97% than previous quarter

Overall: increasing (14.78%). 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 33.07 (%).Trend:Increase 2.89% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 34.29 (%).Trend:Increase 3.69% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 33.46 (%).Trend:Decrease 2.42% than previous quarter

Overall: increasing (1.18%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share 2.0 (USD).Trend:Increase 100.0% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.91 (USD).Trend:Decrease 54.5% than previous quarter
Year 2021 Quarter 2: Earning Per Share 1.95 (USD).Trend:Increase 114.29% than previous quarter

Overall: decreasing (-2.5%). Fluctuation: **Significant** (high variation).



Financial statements for Q3 2020 to Q2 2021 reveal a positive trend in working capital efficiency, with liabilities on revenue and current assets on revenue increasing slightly with little fluctuation.  Cost efficiency exhibits a positive trend in the ratio of retained earnings to revenue (14.78%). Invest efficiency, based on retained earnings on assets, shows a modest positive increase (1.18%), but with some fluctuation.  Earning per share, however, fluctuates greatly, with significant variations throughout the period.