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 4813600000.0 (%).Trend:Increase 3.94% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 4416800000.0 (%).Trend:Decrease 8.24% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 4262000000.0 (%).Trend:Decrease 3.5% than previous quarter

Overall: decreasing (-11.46%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 5045500000.0 (%).Trend:Decrease 3.45% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 4806000000.0 (%).Trend:Decrease 4.75% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 4875100000.0 (%).Trend:Increase 1.44% than previous quarter

Overall: decreasing (-3.38%). 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 -12230200000.0 (%).Trend:Increase 5.87% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -12566200000.0 (%).Trend:Increase 2.75% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -12602900000.0 (%).Trend:Increase 0.29% than previous quarter

Overall: decreasing (3.05%). 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 -155.35 (%).Trend:Increase 6.64% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -156.9 (%).Trend:Increase 1.0% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -156.3 (%).Trend:Decrease 0.38% than previous quarter

Overall: decreasing (0.61%). Fluctuation: **Significant** (high variation).

Earning Per Share


Analyzing Q3 2020-Q2 2021 data reveals a substantial decline in liabilities on revenue (-11.46%) and a smaller decrease in current assets on revenue (-3.38%).  However, cost efficiency is a major concern.  The ratio of retained earnings to revenue decreased by 3.05%, and retained earnings on assets decreased by 0.61%, with considerable fluctuations observed.  These trends warrant further investigation.