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 2338200000.0 (%).Trend:Decrease 6.64% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 5869000000.0 (%).Trend:Increase 151.01% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 6679300000.0 (%).Trend:Increase 13.81% than previous quarter

Overall: increasing (185.66%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 9343000000.0 (%).Trend:Increase 87.5% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 22411300000.0 (%).Trend:Increase 139.87% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 22200000000.0 (%).Trend:Decrease 0.94% than previous quarter

Overall: increasing (137.61%). 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 2884100000.0 (%).Trend:Increase 1.84% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 2847600000.0 (%).Trend:Decrease 1.27% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 2395900000.0 (%).Trend:Decrease 15.86% than previous quarter

Overall: decreasing (-16.93%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 1267600000.0 (%).Trend:Increase 63.9% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 809200000.0 (%).Trend:Decrease 36.16% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 1711700000.0 (%).Trend:Increase 111.53% than previous quarter

Overall: increasing (35.03%). 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 11.83 (%).Trend:Decrease 17.33% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 5.9 (%).Trend:Decrease 50.13% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 4.92 (%).Trend:Decrease 16.61% than previous quarter

Overall: decreasing (-58.41%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements from Q3 2020 to Q2 2021 show highly variable performance.  Working capital efficiency, with significant increases in both liabilities and current assets on revenue, highlights volatility.  Cost efficiency, represented by the retained earnings to revenue ratio, reveals a downward trend. Selling, general, and administrative (SG&A) expense ratio fluctuates substantially, increasing before decreasing and rising again. Investment efficiency demonstrates a substantial decline in retained earnings on assets.  These combined factors suggest unstable financial performance.