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 5848700000.0 (%).Trend:Increase 4.43% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 6238400000.0 (%).Trend:Increase 6.66% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 6717500000.0 (%).Trend:Increase 7.68% than previous quarter

Overall: increasing (14.85%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 13068600000.0 (%).Trend:Increase 1.21% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 13868200000.0 (%).Trend:Increase 6.12% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 15081400000.0 (%).Trend:Increase 8.75% than previous quarter

Overall: increasing (15.4%). 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 -14000200000.0 (%).Trend:Decrease 0.61% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -14234900000.0 (%).Trend:Increase 1.68% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -13900000000.0 (%).Trend:Decrease 2.35% than previous quarter

Overall: increasing (-0.72%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 5625400000.0 (%).Trend:Increase 52.37% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 2011400000.0 (%).Trend:Decrease 64.24% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 4115700000.0 (%).Trend:Increase 104.62% than previous quarter

Overall: decreasing (-26.84%). 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 -60.52 (%).Trend:Decrease 0.39% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -60.64 (%).Trend:Increase 0.2% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -56.5 (%).Trend:Decrease 6.83% than previous quarter

Overall: increasing (-6.64%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial data from Q3 2020 to Q2 2021 reveal a mixed picture. Liabilities and current assets on revenue showed steady increases (14.85% and 15.4% respectively) with little fluctuation. However, the ratio of retained earnings to revenue, although overall showing a slight decline (-0.72%), displayed significant quarter-to-quarter volatility.  The SG&A expense ratio decreased substantially (-26.84%), again with significant fluctuation.  Retained earnings on assets also declined slightly (-6.64%) with major fluctuation.  Further analysis is needed to understand these trends fully.