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 6202700000.0 (%).Trend:Increase 4.49% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 5751300000.0 (%).Trend:Decrease 7.28% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 7104000000.0 (%).Trend:Increase 23.52% than previous quarter

Overall: increasing (14.53%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 22718300000.0 (%).Trend:Increase 1.42% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 20430500000.0 (%).Trend:Decrease 10.07% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 22336300000.0 (%).Trend:Increase 9.33% than previous quarter

Overall: decreasing (-1.68%). 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 21813100000.0 (%).Trend:Increase 0.99% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 18654000000.0 (%).Trend:Decrease 14.48% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 19041100000.0 (%).Trend:Increase 2.08% than previous quarter

Overall: decreasing (-12.71%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 6728600000.0 (%).Trend:Increase 51.28% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 1917700000.0 (%).Trend:Decrease 71.5% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 3807000000.0 (%).Trend:Increase 98.52% than previous quarter

Overall: decreasing (-43.42%). 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 54.2 (%).Trend:Increase 0.54% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 54.95 (%).Trend:Increase 1.38% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 53.24 (%).Trend:Decrease 3.11% than previous quarter

Overall: decreasing (-1.77%). Fluctuation: **Little** (low variation).

Earning Per Share


Financial statements from Q3 2020 to Q2 2021 reveal a fluctuating financial situation. Liabilities on revenue show an increase, while current assets on revenue show a decrease, though with minimal fluctuation overall.  Cost efficiency, as measured by the ratio of retained earnings to revenue, is declining. Selling, general, and administrative (SG&A) expense ratio displays significant fluctuation, suggesting potential operational changes. Investment efficiency, calculated by retained earnings on assets, shows a minor overall decrease.