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 1025600000000.0 (%).Trend:Increase 12.19% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 991600000000.0 (%).Trend:Decrease 3.32% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 1003800000000.0 (%).Trend:Increase 1.23% than previous quarter

Overall: decreasing (-2.13%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 406000000000.0 (%).Trend:Decrease 14.8% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 366300000000.0 (%).Trend:Decrease 9.78% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 468200000000.0 (%).Trend:Increase 27.82% than previous quarter

Overall: increasing (15.32%). 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 201600000000.0 (%).Trend:Increase 67.72% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -438800000000.0 (%).Trend:Decrease 317.66% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -336800000000.0 (%).Trend:Decrease 23.25% than previous quarter

Overall: decreasing (-267.06%). 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 1.4 (%).Trend:Increase 68.67% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -3.06 (%).Trend:Decrease 318.57% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -2.34 (%).Trend:Decrease 23.53% than previous quarter

Overall: decreasing (-267.14%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share 9.62 (USD).Trend:Increase 71.17% than previous quarter
Year 2021 Quarter 1: Earning Per Share 4.22 (USD).Trend:Decrease 56.13% than previous quarter
Year 2021 Quarter 2: Earning Per Share 9.69 (USD).Trend:Increase 129.62% than previous quarter

Overall: increasing (0.73%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2020 to Q2 2021 show a mixed financial picture. Liabilities on revenue are decreasing slightly (-2.13%) with low variation. Current assets on revenue, on the other hand, show an upward trend (15.32%) with moderate variation.  Cost efficiency, particularly the ratio of retained earnings to revenue, drops significantly (-267.06%), with a highly volatile trend. Investment efficiency follows a similar pattern (-267.14%).  Earnings per share show a slight upward trend (0.73%) with notable fluctuations. The data reflects potential issues in cost and investment efficiency, but also possible improvement in earnings per share.