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 1784022800.0 (%).Trend:Decrease 3.49% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 2637927100.0 (%).Trend:Increase 47.86% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 2606347800.0 (%).Trend:Decrease 1.2% than previous quarter

Overall: increasing (46.09%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 4278042200.0 (%).Trend:Increase 6.68% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 4556816700.0 (%).Trend:Increase 6.52% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 4934943800.0 (%).Trend:Increase 8.3% than previous quarter

Overall: increasing (15.36%). 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 387511900.0 (%).Trend:Increase 112.35% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 472794800.0 (%).Trend:Increase 22.01% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 713645200.0 (%).Trend:Increase 50.94% than previous quarter

Overall: increasing (84.16%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 4537907500.0 (%).Trend:Increase 48.73% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 1672334400.0 (%).Trend:Decrease 63.15% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 3449221200.0 (%).Trend:Increase 106.25% than previous quarter

Overall: decreasing (-23.99%). 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 3.0 (%).Trend:Increase 108.33% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 3.45 (%).Trend:Increase 15.0% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 5.12 (%).Trend:Increase 48.41% than previous quarter

Overall: increasing (70.67%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements from Q3 2020 to Q2 2021 show a mixed picture. Liabilities on revenue are increasing with moderate fluctuation, while current assets are steadily increasing.  Cost efficiency, measured by retained earnings to revenue and SG&A expense ratio, displays significant, but volatile, increases and decreases, respectively. Investment efficiency (retained earnings on assets) also experiences substantial growth and fluctuations.  The data suggests potential growth, but careful consideration of the volatile nature of various financial metrics is required.