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 22654300000.0 (%).Trend:Increase 9.38% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 22540000000.0 (%).Trend:Decrease 0.5% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 29868800000.0 (%).Trend:Increase 32.51% than previous quarter

Overall: increasing (31.85%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 73979500000.0 (%).Trend:Increase 3.06% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 161300200000.0 (%).Trend:Increase 118.03% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 55420800000.0 (%).Trend:Decrease 65.64% than previous quarter

Overall: decreasing (-25.09%). 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 113701000000.0 (%).Trend:Increase 4.72% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 128166700000.0 (%).Trend:Increase 12.72% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 137272400000.0 (%).Trend:Increase 7.1% than previous quarter

Overall: increasing (20.73%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 19047400000.0 (%).Trend:Increase 48.95% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 6904200000.0 (%).Trend:Decrease 63.75% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 15705900000.0 (%).Trend:Increase 127.48% than previous quarter

Overall: decreasing (-17.54%). 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 29.71 (%).Trend:Increase 2.41% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 23.59 (%).Trend:Decrease 20.6% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 20.1 (%).Trend:Decrease 14.79% than previous quarter

Overall: decreasing (-32.35%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share 33.91 (USD).Trend:Increase 48.27% than previous quarter
Year 2021 Quarter 1: Earning Per Share 11.41 (USD).Trend:Decrease 66.35% than previous quarter
Year 2021 Quarter 2: Earning Per Share 29.06 (USD).Trend:Increase 154.69% than previous quarter

Overall: decreasing (-14.3%). Fluctuation: **Significant** (high variation).



Financial statements show liabilities on revenue increasing (31.85%), with moderate variation. Current assets on revenue show a significant decrease (-25.09%), with high variation.  Cost efficiency demonstrates an increasing retained earnings ratio (20.73%), with low variation.  SG&A expense ratio shows a moderate decrease (-17.54%) but with substantial variation. Invest efficiency exhibits a considerable decline in retained earnings on assets (-32.35%), with moderate fluctuations. Earnings per share are decreasing (-14.3%) with significant variations.