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 96500000000.0 (%).Trend:Increase 9.41% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 96300000000.0 (%).Trend:Decrease 0.21% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 98600000000.0 (%).Trend:Increase 2.39% than previous quarter

Overall: increasing (2.18%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 267000000000.0 (%).Trend:Increase 28.0% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 264200000000.0 (%).Trend:Decrease 1.05% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 199100000000.0 (%).Trend:Decrease 24.64% than previous quarter

Overall: decreasing (-25.43%). Fluctuation: **Neutral** (moderate 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 280900000000.0 (%).Trend:Increase 2.11% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 283000000000.0 (%).Trend:Increase 0.75% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 281200000000.0 (%).Trend:Decrease 0.64% than previous quarter

Overall: increasing (0.11%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 122700000000.0 (%).Trend:Increase 51.67% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 38800000000.0 (%).Trend:Decrease 68.38% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 80400000000.0 (%).Trend:Increase 107.22% than previous quarter

Overall: decreasing (-34.47%). 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 23.61 (%).Trend:Decrease 4.22% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 21.11 (%).Trend:Decrease 10.59% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 22.0 (%).Trend:Increase 4.22% than previous quarter

Overall: decreasing (-6.82%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share 1.85 (USD).Trend:Increase 56.78% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.49 (USD).Trend:Decrease 73.51% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.67 (USD).Trend:Increase 36.73% than previous quarter

Overall: decreasing (-63.78%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2020 to Q2 2021 show mixed financial trends. Liabilities on revenue demonstrated a slight upward trend with little variation. Current assets on revenue had a pronounced decrease. Cost efficiency, indicated by the ratio of retained earnings to revenue, showed a very slight upward trend.  Selling, general, and administrative expenses showed a notable, but highly variable, overall decrease. Investment efficiency and earnings per share both decreased significantly, with high volatility.