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 68500200000.0 (%).Trend:Decrease 1.1% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 49810500000.0 (%).Trend:Decrease 27.28% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 56974100000.0 (%).Trend:Increase 14.38% than previous quarter

Overall: decreasing (-16.83%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 85119400000.0 (%).Trend:Increase 13.61% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 72913600000.0 (%).Trend:Decrease 14.34% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 70702100000.0 (%).Trend:Decrease 3.03% than previous quarter

Overall: decreasing (-16.94%). 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 -24249400000.0 (%).Trend:Increase 0.7% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -32947900000.0 (%).Trend:Increase 35.87% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -32196400000.0 (%).Trend:Decrease 2.28% than previous quarter

Overall: decreasing (32.77%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 31727900000.0 (%).Trend:Increase 50.3% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 7004300000.0 (%).Trend:Decrease 77.92% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 16201500000.0 (%).Trend:Increase 131.31% than previous quarter

Overall: decreasing (-48.94%). 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 -16.98 (%).Trend:Decrease 2.69% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -24.21 (%).Trend:Increase 42.58% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -24.82 (%).Trend:Increase 2.52% than previous quarter

Overall: decreasing (46.17%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial data from Q3 2020 to Q2 2021 indicates several key trends. Liabilities on revenue show a decreasing trend with moderate fluctuation. Current assets on revenue display a similar downward pattern, with low variation.  Cost efficiency shows significant fluctuation in the retained earnings to revenue and SG&A expense ratios, both decreasing. Investment efficiency, indicated by the retained earnings on assets, exhibits a significant decrease with high variation.  These factors suggest potential challenges in various areas of financial management.