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 30170000000.0 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 32280000000.0 (%).Trend:Increase 6.99% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 39220000000.0 (%).Trend:Increase 21.5% than previous quarter

Overall: increasing (30.0%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 38500000000.0 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 36400000000.0 (%).Trend:Decrease 5.45% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 37970000000.0 (%).Trend:Increase 4.31% than previous quarter

Overall: decreasing (-1.38%). 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 -31300000000.0 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -24460000000.0 (%).Trend:Decrease 21.85% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -19750000000.0 (%).Trend:Decrease 19.26% than previous quarter

Overall: increasing (-36.9%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 18760000000.0 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 6550000000.0 (%).Trend:Decrease 65.09% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 13950000000.0 (%).Trend:Increase 112.98% than previous quarter

Overall: decreasing (-25.64%). 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 -8.55 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -6.84 (%).Trend:Decrease 20.0% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -5.36 (%).Trend:Decrease 21.64% than previous quarter

Overall: increasing (-37.31%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share 1.31 (USD).Trend:Increase 0% than previous quarter
Year 2021 Quarter 1: Earning Per Share 1.12 (USD).Trend:Decrease 14.5% than previous quarter
Year 2021 Quarter 2: Earning Per Share 2.71 (USD).Trend:Increase 141.96% than previous quarter

Overall: increasing (106.87%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2020 to Q2 2021 reveal trends in working capital, liabilities, cost efficiency, investment efficiency, and earnings per share. Liabilities on revenue are increasing overall with moderate variation.  Current assets on revenue are decreasing overall, with minimal variation.  Retained earnings to revenue are increasing, showing significant variation. SG&A expenses are decreasing, showing a significant pattern of variation.  Investment efficiency and retained earnings on assets show overall increasing trends but substantial fluctuations. Earnings per share show a strong increasing trend with significant variation.