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 3091700000000.0 (%).Trend:Decrease 12.84% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 2654600000000.0 (%).Trend:Decrease 14.14% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 2664200000000.0 (%).Trend:Increase 0.36% than previous quarter

Overall: decreasing (-13.83%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 4133000000000.0 (%).Trend:Increase 24.21% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 3487400000000.0 (%).Trend:Decrease 15.62% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 3287700000000.0 (%).Trend:Decrease 5.73% than previous quarter

Overall: decreasing (-20.45%). 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 3900400000000.0 (%).Trend:Decrease 10.79% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 3845600000000.0 (%).Trend:Decrease 1.4% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 3936500000000.0 (%).Trend:Increase 2.36% than previous quarter

Overall: increasing (0.93%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 955700000000.0 (%).Trend:Increase 34.78% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 291700000000.0 (%).Trend:Decrease 69.48% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 603000000000.0 (%).Trend:Increase 106.72% than previous quarter

Overall: decreasing (-36.9%). 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 18.78 (%).Trend:Decrease 11.37% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 19.05 (%).Trend:Increase 1.44% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 19.66 (%).Trend:Increase 3.2% than previous quarter

Overall: increasing (4.69%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share -1.0 (USD).Trend:Decrease 200.0% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.01 (USD).Trend:Decrease 101.0% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.51 (USD).Trend:Increase 5000.0% than previous quarter

Overall: increasing (-151.0%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2020 to Q2 2021 show a consistent decrease in liabilities on revenue (-13.83%), with little fluctuation. Current assets on revenue show a decline (-20.45%), indicating potentially declining investment activity.  Retained earnings to revenue shows a slight positive increase (0.93%) with minimal variation, but SG&A expense ratio shows a major decrease (-36.9%) with significant variation.  Invest efficiency displays an uptrend in retained earnings on assets (4.69%), but earnings per share demonstrate a substantial decrease (-151.0%) with significant fluctuation.