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 109414200000.0 (%).Trend:Decrease 14.06% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 204795400000.0 (%).Trend:Increase 87.17% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 239460100000.0 (%).Trend:Increase 16.93% than previous quarter

Overall: increasing (118.86%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 172136200000.0 (%).Trend:Decrease 21.03% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 199759400000.0 (%).Trend:Increase 16.05% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 223562300000.0 (%).Trend:Increase 11.92% than previous quarter

Overall: increasing (29.88%). 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
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
Earning Per Share
Year 2020 Quarter 3: Earning Per Share 0.71 (USD).Trend:Decrease 3650.0% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.87 (USD).Trend:Increase 22.54% than previous quarter
Year 2021 Quarter 2: Earning Per Share 1.63 (USD).Trend:Increase 87.36% than previous quarter

Overall: increasing (129.58%). Fluctuation: **Significant** (high variation).



Analysis of the 2020-2021 financial data indicates a significant increase in liabilities on revenue, despite fluctuations. Current assets on revenue also show an increasing trend, but with less dramatic variation.  Earning per share demonstrates considerable volatility, falling drastically in the initial quarter and then growing significantly in the following periods.  These trends highlight both investment and working capital efficiency issues that warrant further investigation.