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 51660000000.0 (%).Trend:Increase 7.13% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 66710000000.0 (%).Trend:Increase 29.13% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 71950000000.0 (%).Trend:Increase 7.85% than previous quarter

Overall: increasing (39.28%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 158300000000.0 (%).Trend:Increase 4.27% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 133510000000.0 (%).Trend:Decrease 15.66% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 139830000000.0 (%).Trend:Increase 4.73% than previous quarter

Overall: decreasing (-11.67%). 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 79370000000.0 (%).Trend:Increase 4.32% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 54470000000.0 (%).Trend:Decrease 31.37% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 63870000000.0 (%).Trend:Increase 17.26% than previous quarter

Overall: decreasing (-19.53%). Fluctuation: **Neutral** (moderate 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 20.6 (%).Trend:Increase 2.28% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 15.07 (%).Trend:Decrease 26.84% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 16.95 (%).Trend:Increase 12.48% than previous quarter

Overall: decreasing (-17.72%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share 0.76 (USD).Trend:Increase 49.02% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.31 (USD).Trend:Decrease 59.21% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.91 (USD).Trend:Increase 193.55% than previous quarter

Overall: increasing (19.74%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2020 to Q2 2021 reveal a mixed picture. Liabilities on revenue are increasing steadily, while current assets on revenue are decreasing.  Cost efficiency shows a decrease in the ratio of retained earnings to revenue, indicating potential profitability concerns.  Investment efficiency also shows a negative overall trend in retained earnings on assets. Earnings per share show an upward trend but with significant quarterly fluctuations, raising concerns about stability.