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 178000000000.0 (%).Trend:Decrease 1.98% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 201200000000.0 (%).Trend:Increase 13.03% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 221300000000.0 (%).Trend:Increase 9.99% than previous quarter

Overall: increasing (24.33%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 674400000000.0 (%).Trend:Increase 5.41% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 846300000000.0 (%).Trend:Increase 25.49% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 844000000000.0 (%).Trend:Decrease 0.27% than previous quarter

Overall: increasing (25.15%). 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 58900000000.0 (%).Trend:Decrease 24.0% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 152500000000.0 (%).Trend:Increase 158.91% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 165700000000.0 (%).Trend:Increase 8.66% than previous quarter

Overall: increasing (181.32%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 124700000000.0 (%).Trend:Increase 59.26% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 38800000000.0 (%).Trend:Decrease 68.89% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 83000000000.0 (%).Trend:Increase 113.92% than previous quarter

Overall: decreasing (-33.44%). 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 2.91 (%).Trend:Decrease 23.22% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 6.78 (%).Trend:Increase 132.99% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 7.28 (%).Trend:Increase 7.37% than previous quarter

Overall: increasing (150.17%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements from Q3 2020 to Q2 2021 display inconsistencies. Liabilities and current assets on revenue show increasing trends with moderate variations.  Cost efficiency, as measured by the ratio of retained earnings to revenue, demonstrates a significant overall increase, but with substantial fluctuations across quarters.  Selling, general, and administrative (SG&A) expenses are declining overall, yet exhibit substantial quarter-to-quarter variations. Investment efficiency, represented by retained earnings on assets, shows an overall positive trend with significant fluctuations in each quarter.