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 29346900000.0 (%).Trend:Decrease 2.98% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 30795600000.0 (%).Trend:Increase 4.94% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 40416900000.0 (%).Trend:Increase 31.24% than previous quarter

Overall: increasing (37.72%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 57916600000.0 (%).Trend:Increase 0.36% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 62424400000.0 (%).Trend:Increase 7.78% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 71648600000.0 (%).Trend:Increase 14.78% than previous quarter

Overall: increasing (23.71%). 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 -57731300000.0 (%).Trend:Increase 3.48% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -67938200000.0 (%).Trend:Increase 17.68% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -69992200000.0 (%).Trend:Increase 3.02% than previous quarter

Overall: decreasing (21.24%). 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 -68.34 (%).Trend:Increase 4.82% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -78.27 (%).Trend:Increase 14.53% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -73.39 (%).Trend:Decrease 6.23% than previous quarter

Overall: decreasing (7.39%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial analysis from Q3 2020 to Q2 2021 reveals increasing working capital efficiency, with liabilities on revenue and current assets on revenue both showing increases, though with fluctuations. Cost efficiency, as measured by the ratio of retained earnings to revenue, shows a significant decreasing trend with high volatility.  Investment efficiency (retained earning on assets) is also declining, though with substantial quarter-to-quarter variations.  The overall trend across these metrics suggests possible instability in the company's financial performance.