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 94960000000.0 (%).Trend:Decrease 9.96% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 112900000000.0 (%).Trend:Increase 18.89% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 125130000000.0 (%).Trend:Increase 10.83% than previous quarter

Overall: increasing (31.77%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 168120000000.0 (%).Trend:Decrease 1.92% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 183570000000.0 (%).Trend:Increase 9.19% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 198800000000.0 (%).Trend:Increase 8.3% than previous quarter

Overall: increasing (18.25%). 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 215170000000.0 (%).Trend:Increase 5.85% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 237400000000.0 (%).Trend:Increase 10.33% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 252720000000.0 (%).Trend:Increase 6.45% than previous quarter

Overall: increasing (17.45%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 38180000000.0 (%).Trend:Increase 65.64% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 15080000000.0 (%).Trend:Decrease 60.5% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 32440000000.0 (%).Trend:Increase 115.12% than previous quarter

Overall: decreasing (-15.03%). 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 58.3 (%).Trend:Increase 7.23% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 60.2 (%).Trend:Increase 3.26% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 61.07 (%).Trend:Increase 1.45% than previous quarter

Overall: increasing (4.75%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share 3.0 (USD).Trend:Increase 200.0% than previous quarter
Year 2021 Quarter 1: Earning Per Share 2.17 (USD).Trend:Decrease 27.67% than previous quarter
Year 2021 Quarter 2: Earning Per Share 4.47 (USD).Trend:Increase 105.99% than previous quarter

Overall: increasing (49.0%). Fluctuation: **Significant** (high variation).



Financial statements for Q3 2020 to Q2 2021 reveal a mixed performance. Liabilities on revenue show an overall upward trend with moderate variation.  Current assets on revenue also increased, though less significantly.  The ratio of retained earnings to revenue increased steadily with low variation.  However, SG&A expenses decreased, followed by increases in subsequent periods, and exhibit notable fluctuations.  Investment efficiency, as measured by retained earnings on assets, showed a positive upward trend with low variation.  Earnings per share demonstrate significant volatility, increasing significantly in Q3 2020, followed by mixed performance.