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 2767000000.0 (%).Trend:Increase 108.7% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 4084500000.0 (%).Trend:Increase 47.61% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 3961100000.0 (%).Trend:Decrease 3.02% than previous quarter

Overall: increasing (43.16%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 22716100000.0 (%).Trend:Decrease 8.65% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 24281000000.0 (%).Trend:Increase 6.89% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 21133800000.0 (%).Trend:Decrease 12.96% than previous quarter

Overall: decreasing (-6.97%). Fluctuation: **Little** (low 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 -33176600000.0 (%).Trend:Increase 11.46% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -42033000000.0 (%).Trend:Increase 26.69% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -45688200000.0 (%).Trend:Increase 8.7% than previous quarter

Overall: decreasing (37.71%). 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 -143.69 (%).Trend:Increase 21.85% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -170.61 (%).Trend:Increase 18.73% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -212.92 (%).Trend:Increase 24.8% than previous quarter

Overall: decreasing (48.18%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements from Q3 2020 to Q2 2021 depict mixed trends. Liabilities on revenue increased by 43.16% overall, although there was fluctuation. Current assets on revenue decreased by 6.97%, which may impact operational efficiency.  Cost efficiency, indicated by a large decrease (37.71%) in the ratio of retained earnings to revenue, points to declining profitability.  Investment efficiency decreased by 48.18%, reflecting operational issues.  This data suggests a concerning financial performance with potential operational challenges.