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 395557500.0 (%).Trend:Increase 19.15% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 501962400.0 (%).Trend:Increase 26.9% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 351849300.0 (%).Trend:Decrease 29.91% than previous quarter

Overall: decreasing (-11.05%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 1980285000.0 (%).Trend:Decrease 14.06% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 5440160800.0 (%).Trend:Increase 174.72% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 4712488300.0 (%).Trend:Decrease 13.38% than previous quarter

Overall: increasing (137.97%). 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 -12316035100.0 (%).Trend:Increase 3.28% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -13313259700.0 (%).Trend:Increase 8.1% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -13916062700.0 (%).Trend:Increase 4.53% than previous quarter

Overall: decreasing (12.99%). 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 -595.07 (%).Trend:Increase 19.03% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -241.77 (%).Trend:Decrease 59.37% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -291.51 (%).Trend:Increase 20.57% than previous quarter

Overall: increasing (-51.01%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements for Q3 2020 to Q2 2021 show mixed results.  Liabilities on revenue decreased slightly (-11.05%), though with fluctuations.  Current assets on revenue increased significantly (137.97%), yet also exhibited high variation.  Cost efficiency, as measured by the ratio of retained earnings to revenue, decreased (-12.99%) significantly with high fluctuation.  Investment efficiency, as measured by retained earnings on assets, increased negatively (-51.01%), again demonstrating a significant fluctuation.  These findings suggest both strengths (revenue growth) and weaknesses (significant volatility in key metrics) in financial performance.