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 673800000.0 (%).Trend:Increase 11.22% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 698600000.0 (%).Trend:Increase 3.68% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 963300000.0 (%).Trend:Increase 37.89% than previous quarter

Overall: increasing (42.97%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 11064300000.0 (%).Trend:Decrease 9.48% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 10119700000.0 (%).Trend:Decrease 8.54% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 12268100000.0 (%).Trend:Increase 21.23% than previous quarter

Overall: increasing (10.88%). 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 -21570000000.0 (%).Trend:Increase 6.52% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -24530000000.0 (%).Trend:Increase 13.72% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -25980000000.0 (%).Trend:Increase 5.91% than previous quarter

Overall: decreasing (20.45%). 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 -145.4 (%).Trend:Increase 14.45% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -180.71 (%).Trend:Increase 24.28% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -165.6 (%).Trend:Decrease 8.36% than previous quarter

Overall: decreasing (13.89%). Fluctuation: **Significant** (high variation).

Earning Per Share


From Q3 2020 to Q2 2021, liabilities on revenue increased 42.97% with moderate fluctuation, while current assets on revenue increased 10.88% with low fluctuation.  The ratio of retained earnings to revenue decreased 20.45% with high variation, and retained earnings on assets decreased 13.89% with high variation. This indicates potential issues with cost and investment efficiency.