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 300300000.0 (%).Trend:Decrease 30.18% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 308000000.0 (%).Trend:Increase 2.56% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 238900000.0 (%).Trend:Decrease 22.44% than previous quarter

Overall: decreasing (-20.45%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 1601200000.0 (%).Trend:Increase 34.46% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 1314600000.0 (%).Trend:Decrease 17.9% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 1277200000.0 (%).Trend:Decrease 2.84% than previous quarter

Overall: decreasing (-20.23%). 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 -13430900000.0 (%).Trend:Increase 2.46% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -13758100000.0 (%).Trend:Increase 2.44% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -13944000000.0 (%).Trend:Increase 1.35% than previous quarter

Overall: decreasing (3.82%). 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 -786.26 (%).Trend:Decrease 20.39% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -977.69 (%).Trend:Increase 24.35% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -1025.07 (%).Trend:Increase 4.85% than previous quarter

Overall: decreasing (30.37%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements from Q3 2020 to Q2 2021 show a consistent decline in working capital efficiency, with liabilities on revenue decreasing by 20.45% and current assets on revenue by 20.23%.  This suggests potential liquidity issues.  Cost efficiency, measured by the ratio of retained earnings to revenue, reveals a decreasing trend (3.82%) but with significant quarter-to-quarter fluctuations.  The investment efficiency, measured by retained earnings on assets, also displays a notable decrease (30.37%) with high volatility, which is a significant concern for long-term financial health.