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 2050200000.0 (%).Trend:Increase 8.61% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 1977400000.0 (%).Trend:Decrease 3.55% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 2340500000.0 (%).Trend:Increase 18.36% than previous quarter

Overall: increasing (14.16%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 12288500000.0 (%).Trend:Decrease 17.26% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 15440600000.0 (%).Trend:Increase 25.65% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 13525000000.0 (%).Trend:Decrease 12.41% than previous quarter

Overall: increasing (10.06%). 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 -13704200000.0 (%).Trend:Increase 27.84% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -18491000000.0 (%).Trend:Increase 34.93% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -21073800000.0 (%).Trend:Increase 13.97% than previous quarter

Overall: decreasing (53.78%). 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 -109.78 (%).Trend:Increase 54.21% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -118.37 (%).Trend:Increase 7.82% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -153.87 (%).Trend:Increase 29.99% than previous quarter

Overall: decreasing (40.16%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial data from Q3 2020 to Q2 2021 shows significant fluctuations in key metrics. Liabilities on revenue increased overall (14.16%) with little variation. Current assets on revenue, however, also show an overall increase (10.06%), but with neutral fluctuation. The ratio of retained earnings to revenue decreased significantly (53.78%) with high variation, reflecting potentially significant changes in profitability. Similarly, retained earnings on assets also decreased (40.16%) with significant fluctuations. The provided data needs further analysis to understand the contributing factors to these changes.