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 204400000.0 (%).Trend:Decrease 50.06% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 272200000.0 (%).Trend:Increase 33.17% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 225500000.0 (%).Trend:Decrease 17.16% than previous quarter

Overall: increasing (10.32%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 954500000.0 (%).Trend:Decrease 12.33% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 2000800000.0 (%).Trend:Increase 109.62% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 2089900000.0 (%).Trend:Increase 4.45% than previous quarter

Overall: increasing (118.95%). Fluctuation: **Significant** (high 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 -10488700000.0 (%).Trend:Increase 2.24% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -12755800000.0 (%).Trend:Increase 21.61% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -12778300000.0 (%).Trend:Increase 0.18% than previous quarter

Overall: decreasing (21.83%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 482600000.0 (%).Trend:Increase 36.14% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 176700000.0 (%).Trend:Decrease 63.39% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 309700000.0 (%).Trend:Increase 75.27% than previous quarter

Overall: decreasing (-35.83%). 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 -102.12 (%).Trend:Increase 6.1% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -141.59 (%).Trend:Increase 38.65% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -142.23 (%).Trend:Increase 0.45% than previous quarter

Overall: decreasing (39.28%). Fluctuation: **Significant** (high variation).

Earning Per Share


Working capital efficiency shows fluctuating liabilities on revenue, decreasing 50.06% in Q3 2020 then increasing 33.17% in Q1 2021, and decreasing 17.16% in Q2 2021. Overall, liabilities are increasing slightly.  Current assets on revenue show a significant increase from Q3 2020 to Q2 2021, decreasing 12.33% in Q3 2020, then increasing 109.62% in Q1 2021 and 4.45% in Q2 2021.  Cost efficiency shows a decreasing trend in the ratio of retained earnings to revenue (decreasing 21.83%) with significant fluctuations.  SG&A expense ratio is also decreasing (-35.83%) with high variation. Investment efficiency shows a decreasing trend in retained earnings on assets (-39.28%) with significant volatility.  The provided data lacks information on earnings per share.