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 6569200000.0 (%).Trend:Increase 6.29% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 7570600000.0 (%).Trend:Increase 15.24% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 6832100000.0 (%).Trend:Decrease 9.75% than previous quarter

Overall: increasing (4.0%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 10207900000.0 (%).Trend:Decrease 20.18% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 8033500000.0 (%).Trend:Decrease 21.3% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 9563000000.0 (%).Trend:Increase 19.04% than previous quarter

Overall: decreasing (-6.32%). 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 -61490000000.0 (%).Trend:Increase 5.11% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -70160000000.0 (%).Trend:Increase 14.1% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -73510000000.0 (%).Trend:Increase 4.77% than previous quarter

Overall: decreasing (19.55%). 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 -547.42 (%).Trend:Increase 26.38% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -750.66 (%).Trend:Increase 37.13% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -675.97 (%).Trend:Decrease 9.95% than previous quarter

Overall: decreasing (23.48%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements from Q3 2020 to Q2 2021 reveal a mixed financial performance. Liabilities on revenue show a slight upward trend, with moderate fluctuations. Current assets on revenue decreased moderately, indicating potential management challenges.  Cost efficiency, as measured by the ratio of retained earnings to revenue, declined, suggesting profitability concerns. Investment efficiency shows a significant decrease and high variation.