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 11774900000.0 (%).Trend:Increase 23.4% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 6685400000.0 (%).Trend:Decrease 43.22% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 7188300000.0 (%).Trend:Increase 7.52% than previous quarter

Overall: decreasing (-38.95%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 21326500000.0 (%).Trend:Increase 34.75% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 20677500000.0 (%).Trend:Decrease 3.04% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 22183600000.0 (%).Trend:Increase 7.28% than previous quarter

Overall: increasing (4.02%). Fluctuation: **Little** (low 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 38826500000.0 (%).Trend:Increase 1.39% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 41315500000.0 (%).Trend:Increase 6.41% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 42112900000.0 (%).Trend:Increase 1.93% than previous quarter

Overall: increasing (8.46%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 9042700000.0 (%).Trend:Increase 44.67% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 3597700000.0 (%).Trend:Decrease 60.21% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 7145500000.0 (%).Trend:Increase 98.61% than previous quarter

Overall: decreasing (-20.98%). 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 100.6 (%).Trend:Decrease 12.43% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 106.92 (%).Trend:Increase 6.28% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 103.73 (%).Trend:Decrease 2.98% than previous quarter

Overall: increasing (3.11%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share 2.0 (USD).Trend:Increase 100.0% than previous quarter
Year 2021 Quarter 1: Earning Per Share 1.72 (USD).Trend:Decrease 14.0% than previous quarter
Year 2021 Quarter 2: Earning Per Share 2.97 (USD).Trend:Increase 72.67% than previous quarter

Overall: increasing (48.5%). Fluctuation: **Significant** (high variation).



Analysis across two sets of financial statements reveals fluctuations in various metrics.  Liabilities on revenue decrease, contrasting with increasing current assets.  Cost efficiency shows fluctuations in SG&A, while retained earnings to revenue shows a steady increase. Investment efficiency shows a slight upward trend, and earnings per share exhibit significant volatility. This suggests a dynamic financial situation with considerable variations across quarters.