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 204400000.0 (%).Trend:Decrease 50.06% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 272200000.0 (%).Trend:Increase 33.17% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 225500000.0 (%).Trend:Decrease 17.16% than previous quarter

Overall: increasing (10.32%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 954500000.0 (%).Trend:Decrease 12.33% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 2000800000.0 (%).Trend:Increase 109.62% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 2089900000.0 (%).Trend:Increase 4.45% than previous quarter

Overall: increasing (118.95%). Fluctuation: **Significant** (high 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 -10488700000.0 (%).Trend:Increase 2.24% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -12755800000.0 (%).Trend:Increase 21.61% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -12778300000.0 (%).Trend:Increase 0.18% than previous quarter

Overall: decreasing (21.83%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 482600000.0 (%).Trend:Increase 36.14% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 176700000.0 (%).Trend:Decrease 63.39% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 309700000.0 (%).Trend:Increase 75.27% than previous quarter

Overall: decreasing (-35.83%). 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 -102.12 (%).Trend:Increase 6.1% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -141.59 (%).Trend:Increase 38.65% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -142.23 (%).Trend:Increase 0.45% than previous quarter

Overall: decreasing (39.28%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial data from Q3 2020 to Q2 2021 reveals mixed trends. Liabilities on revenue initially declined significantly then increased and decreased again, indicating volatility in debt management. Current assets on revenue experienced a large increase, potentially demonstrating stronger operational assets. Cost efficiency reveals a continuous decline in retained earnings to revenue and a substantial reduction in SG&A expenses. Investment efficiency continues its downward trend with decreasing retained earnings on assets. Overall, the notable fluctuations in all metrics underscore the need for deeper analysis of the underlying factors driving these changes.