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 198600000000.0 (%).Trend:Decrease 7.93% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 579500000000.0 (%).Trend:Increase 191.79% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 693100000000.0 (%).Trend:Increase 19.6% than previous quarter

Overall: increasing (248.99%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 308700000000.0 (%).Trend:Increase 0.36% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 655200000000.0 (%).Trend:Increase 112.24% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 862400000000.0 (%).Trend:Increase 31.62% than previous quarter

Overall: increasing (179.37%). Fluctuation: **Significant** (high 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 -115700000000.0 (%).Trend:Decrease 13.07% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -156500000000.0 (%).Trend:Increase 35.26% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -56700000000.0 (%).Trend:Decrease 63.77% than previous quarter

Overall: increasing (-50.99%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 67000000000.0 (%).Trend:Increase 60.67% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 33000000000.0 (%).Trend:Decrease 50.75% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 63800000000.0 (%).Trend:Increase 93.33% than previous quarter

Overall: decreasing (-4.78%). 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 -9.46 (%).Trend:Decrease 12.33% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -8.13 (%).Trend:Decrease 14.06% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -2.62 (%).Trend:Decrease 67.77% than previous quarter

Overall: increasing (-72.3%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share 2.78 (USD).Trend:Increase 57.95% than previous quarter
Year 2021 Quarter 1: Earning Per Share -0.33 (USD).Trend:Decrease 111.87% than previous quarter
Year 2021 Quarter 2: Earning Per Share 4.07 (USD).Trend:Decrease 1333.33% than previous quarter

Overall: increasing (46.4%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2020 to Q2 2021 reveal substantial fluctuations across all key metrics. Working capital efficiency, measured by liabilities and current assets on revenue, displays significant increases with high volatility. Cost efficiency, particularly the ratio of retained earnings to revenue and the SG&A expense ratio, demonstrates erratic trends, with periods of both increase and decrease. Investment efficiency, as measured by retained earnings on assets, also shows substantial fluctuation, while earnings per share exhibit large swings with no clear overall trend.