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 137537000000.0 (%).Trend:Increase 7.21% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 131685700000.0 (%).Trend:Decrease 4.25% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 167965300000.0 (%).Trend:Increase 27.55% than previous quarter

Overall: increasing (22.12%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 226857100000.0 (%).Trend:Decrease 3.13% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 211405400000.0 (%).Trend:Decrease 6.81% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 237104200000.0 (%).Trend:Increase 12.16% than previous quarter

Overall: increasing (4.52%). 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 44554100000.0 (%).Trend:Increase 26.08% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 67253400000.0 (%).Trend:Increase 50.95% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 78856700000.0 (%).Trend:Increase 17.25% than previous quarter

Overall: increasing (76.99%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 22462300000.0 (%).Trend:Increase 52.97% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 7676800000.0 (%).Trend:Decrease 65.82% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 15095700000.0 (%).Trend:Increase 96.64% than previous quarter

Overall: decreasing (-32.8%). 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 8.67 (%).Trend:Increase 25.47% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 13.31 (%).Trend:Increase 53.52% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 14.16 (%).Trend:Increase 6.39% than previous quarter

Overall: increasing (63.32%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share 0.88 (USD).Trend:Increase 76.0% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.49 (USD).Trend:Decrease 44.32% than previous quarter
Year 2021 Quarter 2: Earning Per Share 1.01 (USD).Trend:Increase 106.12% than previous quarter

Overall: increasing (14.77%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2020 to Q2 2021 show a mixed picture. Working capital efficiency trends are relatively stable, with slight increases/decreases.  Cost efficiency, indicated by retained earnings-to-revenue and SG&A ratios, exhibits significant fluctuation with substantial increases and decreases.  Investment efficiency demonstrates a positive trend, while earnings per share experience notable swings.