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 95990800000.0 (%).Trend:Decrease 5.7% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 86593700000.0 (%).Trend:Decrease 9.79% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 97866900000.0 (%).Trend:Increase 13.02% than previous quarter

Overall: increasing (1.95%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 87215500000.0 (%).Trend:Decrease 6.22% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 75711800000.0 (%).Trend:Decrease 13.19% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 80736300000.0 (%).Trend:Increase 6.64% than previous quarter

Overall: decreasing (-7.43%). 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 12814900000.0 (%).Trend:Increase 10.11% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 5204100000.0 (%).Trend:Decrease 59.39% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 8676400000.0 (%).Trend:Increase 66.72% than previous quarter

Overall: decreasing (-32.29%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 66342500000.0 (%).Trend:Increase 55.54% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 24353500000.0 (%).Trend:Decrease 63.29% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 50303600000.0 (%).Trend:Increase 106.56% than previous quarter

Overall: decreasing (-24.18%). 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 6.32 (%).Trend:Increase 14.7% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 2.89 (%).Trend:Decrease 54.27% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 4.73 (%).Trend:Increase 63.67% than previous quarter

Overall: decreasing (-25.16%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share -9.67 (USD).Trend:Decrease 2.72% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.16 (USD).Trend:Decrease 101.65% than previous quarter
Year 2021 Quarter 2: Earning Per Share 1.14 (USD).Trend:Increase 612.5% than previous quarter

Overall: increasing (-111.79%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2020 to Q2 2021 reveal a mixed performance.  Working capital efficiency shows a slight increase in liabilities on revenue.  Cost efficiency shows a large decrease in the ratio of retained earnings to revenue, and large fluctuations in SG&A.  Investment efficiency shows a significant decrease in retained earnings on assets with large fluctuations. Earnings per share show an increase but remain volatile and negative. The data suggests a period of substantial financial instability with potential for further downturns.