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 9230700000000.0 (%).Trend:Decrease 0.19% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 8989200000000.0 (%).Trend:Decrease 2.62% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 8822400000000.0 (%).Trend:Decrease 1.86% than previous quarter

Overall: decreasing (-4.42%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 13101200000000.0 (%).Trend:Increase 0.56% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 11994500000000.0 (%).Trend:Decrease 8.45% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 11909500000000.0 (%).Trend:Decrease 0.71% than previous quarter

Overall: decreasing (-9.1%). 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 4702900000000.0 (%).Trend:Decrease 0.95% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 3807300000000.0 (%).Trend:Decrease 19.04% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 3866000000000.0 (%).Trend:Increase 1.54% than previous quarter

Overall: decreasing (-17.8%). 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 29.16 (%).Trend:Increase 0.03% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 25.38 (%).Trend:Decrease 12.96% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 25.96 (%).Trend:Increase 2.29% than previous quarter

Overall: decreasing (-10.97%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share -6.1 (USD).Trend:Increase 14.88% than previous quarter
Year 2021 Quarter 1: Earning Per Share -0.92 (USD).Trend:Decrease 84.92% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.09 (USD).Trend:Decrease 109.78% than previous quarter

Overall: increasing (-101.48%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2020 to Q2 2021 show a decreasing trend in working capital efficiency, cost efficiency, and investment efficiency.  Liabilities on revenue and current assets on revenue decreased in each quarter. The ratio of retained earnings to revenue shows a strong negative trend. Earnings per share had a significant initial increase, then decreased, followed by a further decrease, resulting in an overall increasing trend.