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 83200000000.0 (%).Trend:Increase 14.92% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 93500000000.0 (%).Trend:Increase 12.38% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 117800000000.0 (%).Trend:Increase 25.99% than previous quarter

Overall: increasing (41.59%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 204600000000.0 (%).Trend:Increase 23.92% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 225800000000.0 (%).Trend:Increase 10.36% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 335500000000.0 (%).Trend:Increase 48.58% than previous quarter

Overall: increasing (63.98%). 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 24600000000.0 (%).Trend:Decrease 764.86% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 96200000000.0 (%).Trend:Increase 291.06% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 186100000000.0 (%).Trend:Increase 93.45% than previous quarter

Overall: increasing (656.5%). 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 1.5 (%).Trend:Decrease 752.17% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 5.7 (%).Trend:Increase 280.0% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 10.44 (%).Trend:Increase 83.16% than previous quarter

Overall: increasing (596.0%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements from Q3 2020 to Q2 2021 demonstrate a positive overall trend.  Liabilities and current assets on revenue are increasing, indicating growth and efficiency in working capital. However, the ratio of retained earnings to revenue, and retained earnings on assets, shows significant and positive increases followed by negative fluctuations.  A key concern is the volatility in cost and investment efficiency ratios.