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 769400000000.0 (%).Trend:Decrease 4.42% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 757000000000.0 (%).Trend:Decrease 1.61% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 987900000000.0 (%).Trend:Increase 30.5% than previous quarter

Overall: increasing (28.4%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 1006500000000.0 (%).Trend:Increase 14.69% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 1313600000000.0 (%).Trend:Increase 30.51% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 1138500000000.0 (%).Trend:Decrease 13.33% than previous quarter

Overall: increasing (13.11%). 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 -373900000000.0 (%).Trend:Decrease 13.77% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -213100000000.0 (%).Trend:Decrease 43.01% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -215800000000.0 (%).Trend:Increase 1.27% than previous quarter

Overall: increasing (-42.28%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 607600000000.0 (%).Trend:Increase 24.53% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 111200000000.0 (%).Trend:Decrease 81.7% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 216800000000.0 (%).Trend:Increase 94.96% than previous quarter

Overall: decreasing (-64.32%). 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 -3.81 (%).Trend:Decrease 13.61% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -2.16 (%).Trend:Decrease 43.31% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -2.22 (%).Trend:Increase 2.78% than previous quarter

Overall: increasing (-41.73%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share -0.55 (USD).Trend:Decrease 47.12% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.46 (USD).Trend:Decrease 183.64% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.44 (USD).Trend:Decrease 4.35% than previous quarter

Overall: increasing (-180.0%). Fluctuation: **Significant** (high variation).



Financial data from Q3 2020 to Q2 2021 reveals significant fluctuations in financial metrics.  Liabilities and current assets on revenue exhibit overall increasing trends, although with fluctuations. Cost efficiency metrics show considerable volatility: the ratio of retained earnings to revenue is increasing with a high variation, and the SG&A expense ratio is decreasing, also with significant variance. Investment efficiency and earnings per share show substantial increases, yet high fluctuation levels (-41.73% and -180.0%, respectively). This pattern suggests dynamic operational changes and potentially unpredictable profitability.