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 593800000.0 (%).Trend:Increase 10.76% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 681400000.0 (%).Trend:Increase 14.75% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 608000000.0 (%).Trend:Decrease 10.77% than previous quarter

Overall: increasing (2.39%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 15999900000.0 (%).Trend:Decrease 0.47% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 13958300000.0 (%).Trend:Decrease 12.76% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 13484600000.0 (%).Trend:Decrease 3.39% than previous quarter

Overall: decreasing (-15.72%). 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 -158700000.0 (%).Trend:Decrease 19.93% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -2185500000.0 (%).Trend:Increase 1277.13% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -2293900000.0 (%).Trend:Increase 4.96% than previous quarter

Overall: decreasing (1345.43%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 578500000.0 (%).Trend:Increase 50.81% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 163000000.0 (%).Trend:Decrease 71.82% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 318200000.0 (%).Trend:Increase 95.21% than previous quarter

Overall: decreasing (-45.0%). 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 -0.86 (%).Trend:Decrease 20.37% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -12.98 (%).Trend:Increase 1409.3% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -13.93 (%).Trend:Increase 7.32% than previous quarter

Overall: decreasing (1519.77%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements for Q3 2020 to Q2 2021 show mixed results.  Liabilities on revenue are increasing slightly (2.39%), while current assets on revenue are decreasing significantly (-15.72%).  Cost efficiency metrics are again trending downward, with significant fluctuations. The ratio of retained earnings to revenue is decreasing dramatically (1345.43%), as is the SG&A expense ratio (-45.0%). Investment efficiency, measured by retained earnings on assets, is also decreasing dramatically (1519.77%).