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 6938300000.0 (%).Trend:Decrease 20.03% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 8387800000.0 (%).Trend:Increase 20.89% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 10647400000.0 (%).Trend:Increase 26.94% than previous quarter

Overall: increasing (53.46%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 43576800000.0 (%).Trend:Increase 3.58% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 47959200000.0 (%).Trend:Increase 10.06% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 51413100000.0 (%).Trend:Increase 7.2% than previous quarter

Overall: increasing (17.98%). 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 -10664300000.0 (%).Trend:Decrease 9.18% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -8165600000.0 (%).Trend:Decrease 23.43% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -7028100000.0 (%).Trend:Decrease 13.93% than previous quarter

Overall: increasing (-34.1%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio

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 -18.06 (%).Trend:Decrease 9.47% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -12.98 (%).Trend:Decrease 28.13% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -10.64 (%).Trend:Decrease 18.03% than previous quarter

Overall: increasing (-41.09%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share 1.06 (USD).Trend:Increase 43.24% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.49 (USD).Trend:Decrease 53.77% than previous quarter
Year 2021 Quarter 2: Earning Per Share 1.05 (USD).Trend:Increase 114.29% than previous quarter

Overall: decreasing (-0.94%). Fluctuation: **Significant** (high variation).



Financial analysis from Q3 2020 to Q2 2021 shows liabilities on revenue increasing steadily. Current assets on revenue also display a positive upward trend, albeit with less variation.  Cost efficiency, as measured by the ratio of retained earnings to revenue, indicates a substantial decrease, suggesting improvements in cost management.  Invest efficiency and earnings per share show notable volatility, with fluctuating trends, implying a need for careful monitoring.