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 12201600000.0 (%).Trend:Increase 13.1% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 14660600000.0 (%).Trend:Increase 20.15% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 21185300000.0 (%).Trend:Increase 44.5% than previous quarter

Overall: increasing (73.63%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 79539300000.0 (%).Trend:Increase 45.91% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 67670500000.0 (%).Trend:Decrease 14.92% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 64573300000.0 (%).Trend:Decrease 4.58% than previous quarter

Overall: decreasing (-18.82%). 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 28523100000.0 (%).Trend:Increase 9.01% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 32825300000.0 (%).Trend:Increase 15.08% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 34093900000.0 (%).Trend:Increase 3.86% than previous quarter

Overall: increasing (19.53%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 9676500000.0 (%).Trend:Increase 54.15% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 3290400000.0 (%).Trend:Decrease 66.0% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 6450000000.0 (%).Trend:Increase 96.02% than previous quarter

Overall: decreasing (-33.34%). 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 16.1 (%).Trend:Decrease 6.94% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 19.86 (%).Trend:Increase 23.35% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 17.49 (%).Trend:Decrease 11.93% than previous quarter

Overall: increasing (8.63%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share


Financial statements from Q1 2021 to Q3 2021 show a mix of trends. Liabilities on revenue show a moderate increase, with a notable decrease in Q3. Current assets on revenue show a consistent decrease. Cost efficiency highlights a significant drop in SG&A expenses, with substantial variations. The ratio of retained earnings to revenue steadily increases.  Investment efficiency exhibits an overall decreasing trend in retained earnings on assets, showing fluctuating performance.