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 421900000.0 (%).Trend:Decrease 2.45% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 104.75 (%).Trend:Decrease 100.0% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 55.78 (%).Trend:Decrease 46.75% than previous quarter

Overall: decreasing (-100.0%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 933300000.0 (%).Trend:Increase 78.49% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 551.42 (%).Trend:Decrease 100.0% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 454.93 (%).Trend:Decrease 17.5% than previous quarter

Overall: decreasing (-100.0%). 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 -11420000000.0 (%).Trend:Increase 4.1% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -2110.53 (%).Trend:Decrease 100.0% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -1643.42 (%).Trend:Decrease 22.13% than previous quarter

Overall: increasing (-100.0%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 631200000.0 (%).Trend:Increase 50.75% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 62.47 (%).Trend:Decrease 100.0% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 83.66 (%).Trend:Increase 33.92% than previous quarter

Overall: decreasing (-100.0%). 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 -617.0 (%).Trend:Decrease 18.37% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -296.49 (%).Trend:Decrease 51.95% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -286.31 (%).Trend:Decrease 3.43% than previous quarter

Overall: increasing (-53.6%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements from Q3 2020 to Q2 2021 show dramatic drops in key metrics, including liabilities on revenue, current assets, retained earnings-to-revenue ratio, and the SG&A expense ratio, all plummeting 100% or very close to it in Q1 2021. Investment efficiency, calculated as retained earnings on assets, also displays a considerable decline, though not as extreme as the others.  This indicates serious problems in the company's financial health, warranting urgent review.