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 reveal a mixed performance. Liabilities on revenue are declining (-13.83%), while current assets are decreasing (-20.45%). The ratio of retained earnings to revenue displays a small positive trend (0.93%). The SG&A expense ratio decreased significantly (-36.9%) with wide swings, potentially indicating cost-cutting. Retained earnings on assets show a slight positive increase (4.69%), but earnings per share demonstrate a substantial overall decrease (-151.0%), suggesting severe performance challenges.