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 338945700.0 (%).Trend:Increase 45.71% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 1271938000.0 (%).Trend:Increase 275.26% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 1391674300.0 (%).Trend:Increase 9.41% than previous quarter

Overall: increasing (310.59%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 12546549200.0 (%).Trend:Decrease 6.65% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 10377560200.0 (%).Trend:Decrease 17.29% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 11070021000.0 (%).Trend:Increase 6.67% than previous quarter

Overall: decreasing (-11.77%). 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 -15855317300.0 (%).Trend:Increase 11.93% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -20153048400.0 (%).Trend:Increase 27.11% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -22808242800.0 (%).Trend:Increase 13.18% than previous quarter

Overall: decreasing (43.85%). Fluctuation: **Significant** (high variation).

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
Year 2020 Quarter 3: Retained Earning on Assets -126.24 (%).Trend:Increase 19.92% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -194.03 (%).Trend:Increase 53.7% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -205.91 (%).Trend:Increase 6.12% than previous quarter

Overall: decreasing (63.11%). Fluctuation: **Significant** (high variation).

Earning Per Share


Analyzing financial statements from Q3 2020 to Q2 2021, liabilities on revenue show a large increase (310.59%), with high variation.  Current assets on revenue, however, decreased by 11.77%, exhibiting little fluctuation. Cost efficiency, as measured by the ratio of retained earnings to revenue, decreased significantly (43.85%) with high fluctuation. Investment efficiency, as measured by retained earnings on assets, also shows a considerable decrease (63.11%) with significant fluctuation. These findings signal potential issues and necessitate thorough investigation.