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 13984900000.0 (%).Trend:Increase 18.53% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 16967400000.0 (%).Trend:Increase 21.33% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 18986300000.0 (%).Trend:Increase 11.9% than previous quarter

Overall: increasing (35.76%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 21805500000.0 (%).Trend:Increase 13.7% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 35200500000.0 (%).Trend:Increase 61.43% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 36992200000.0 (%).Trend:Increase 5.09% than previous quarter

Overall: increasing (69.65%). 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 -8785800000.0 (%).Trend:Increase 3.0% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -10380800000.0 (%).Trend:Increase 18.15% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -11302900000.0 (%).Trend:Increase 8.88% than previous quarter

Overall: decreasing (28.65%). 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 -27.7 (%).Trend:Decrease 5.75% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -20.21 (%).Trend:Decrease 27.04% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -21.25 (%).Trend:Increase 5.15% than previous quarter

Overall: increasing (-23.29%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial performance in the third quarter of 2020 through the second quarter of 2021 reveals a pattern of increasing liabilities and current assets on revenue.  However, cost efficiency, specifically the ratio of retained earnings to revenue, demonstrates a clear decreasing trend with significant fluctuation.  Investment efficiency, as measured by retained earnings on assets, also shows a decreasing trend with high variability.  The overall trend of increasing liabilities, alongside decreasing cost and investment efficiency, warrants further assessment.