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 49120500000.0 (%).Trend:Increase 9.25% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 50933200000.0 (%).Trend:Increase 3.69% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 147701700000.0 (%).Trend:Increase 189.99% than previous quarter

Overall: increasing (200.69%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 206767200000.0 (%).Trend:Increase 33.24% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 207932900000.0 (%).Trend:Increase 0.56% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 306272600000.0 (%).Trend:Increase 47.29% than previous quarter

Overall: increasing (48.12%). Fluctuation: **Neutral** (moderate 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 -3714800000.0 (%).Trend:Decrease 81.29% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 4923000000.0 (%).Trend:Decrease 232.52% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 11256300000.0 (%).Trend:Increase 128.65% than previous quarter

Overall: increasing (-403.01%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 25845800000.0 (%).Trend:Increase 45.81% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 8660400000.0 (%).Trend:Decrease 66.49% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 19597600000.0 (%).Trend:Increase 126.29% than previous quarter

Overall: decreasing (-24.17%). 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 -0.57 (%).Trend:Decrease 83.19% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 0.72 (%).Trend:Decrease 226.32% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 1.44 (%).Trend:Increase 100.0% than previous quarter

Overall: increasing (-352.63%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share 2.42 (USD).Trend:Increase 132.69% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.85 (USD).Trend:Decrease 64.88% than previous quarter
Year 2021 Quarter 2: Earning Per Share 2.04 (USD).Trend:Increase 140.0% than previous quarter

Overall: decreasing (-15.7%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2020 to Q2 2021 reveal substantial volatility. Liabilities and current assets exhibited growth, although with moderate fluctuation.  However, cost efficiency, especially the ratio of retained earnings to revenue, shows significant volatility and potential problems.  SG&A, investment efficiency, and earnings per share also display high fluctuation. The data suggests instability across various financial indicators and the need for further investigation.