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 83400000000.0 (%).Trend:Increase 1.58% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 97.26 (%).Trend:Decrease 100.0% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 40.99 (%).Trend:Decrease 57.86% than previous quarter

Overall: decreasing (-100.0%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 150400000000.0 (%).Trend:Increase 7.89% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 203.36 (%).Trend:Decrease 100.0% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 94.61 (%).Trend:Decrease 53.48% than previous quarter

Overall: decreasing (-100.0%). 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 -26200000000.0 (%).Trend:Decrease 9.34% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -36.36 (%).Trend:Decrease 100.0% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -15.22 (%).Trend:Decrease 58.14% than previous quarter

Overall: increasing (-100.0%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 50600000000.0 (%).Trend:Increase 51.04% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 22.79 (%).Trend:Decrease 100.0% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 20.66 (%).Trend:Decrease 9.35% than previous quarter

Overall: decreasing (-100.0%). 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 -6.85 (%).Trend:Decrease 10.69% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -6.92 (%).Trend:Increase 1.02% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -6.39 (%).Trend:Decrease 7.66% than previous quarter

Overall: increasing (-6.72%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements from Q3 2020 to Q2 2021 reveal significant volatility in financial metrics.  Working capital efficiency shows a large decrease in both liabilities and current assets on revenue, with considerable fluctuations.  Cost efficiency displays a dramatic decrease in the SG&A expense ratio, with substantial variations.  Investment efficiency indicates an overall upward trend in retained earnings on assets, yet with significant fluctuations across quarters. Data is missing for earnings per share.