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 2390600000.0 (%).Trend:Increase 53.57% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 3279700000.0 (%).Trend:Increase 37.19% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 3357700000.0 (%).Trend:Increase 2.38% than previous quarter

Overall: increasing (40.45%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 37273600000.0 (%).Trend:Increase 56.3% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 30635400000.0 (%).Trend:Decrease 17.81% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 25944900000.0 (%).Trend:Decrease 15.31% than previous quarter

Overall: decreasing (-30.39%). 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 -16053100000.0 (%).Trend:Increase 27.43% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -25073500000.0 (%).Trend:Increase 56.19% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -30530900000.0 (%).Trend:Increase 21.77% than previous quarter

Overall: decreasing (90.19%). 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 -40.82 (%).Trend:Decrease 16.66% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -76.36 (%).Trend:Increase 87.07% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -107.52 (%).Trend:Increase 40.81% than previous quarter

Overall: decreasing (163.4%). Fluctuation: **Significant** (high variation).

Earning Per Share


Q3 2020 to Q2 2021 financial data shows increasing liabilities on revenue (40.45%) with moderate fluctuation.  Current assets, however, are declining (-30.39%) with moderate variation.  A significant downward trend in retained earnings to revenue (90.19%) is noted, along with a substantial decrease in retained earnings on assets (163.4%) with significant fluctuation. Further details on cost and investment efficiency are necessary.