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 reveal significant fluctuation.  Working capital efficiency shows a large increase in liabilities on revenue during Q1 and Q2 of 2021.  Current assets on revenue also saw a substantial increase in Q1 2021 before slightly decreasing in Q2, indicating high volatility. Cost efficiency reveals a slight decrease in the ratio of retained earnings to revenue, with minor fluctuation.  SG&A expense ratio displays a significant increase during Q2 2021. Investment efficiency shows a major negative trend in retained earnings on assets, while overall trends remain uncertain.