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 25753400000.0 (%).Trend:Increase 35.45% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 21151000000.0 (%).Trend:Decrease 17.87% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 35393800000.0 (%).Trend:Increase 67.34% than previous quarter

Overall: increasing (37.43%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 41297900000.0 (%).Trend:Increase 31.48% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 50607300000.0 (%).Trend:Increase 22.54% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 55068000000.0 (%).Trend:Increase 8.81% than previous quarter

Overall: increasing (33.34%). 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 -69492900000.0 (%).Trend:Decrease 0.47% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -66068400000.0 (%).Trend:Decrease 4.93% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -64373200000.0 (%).Trend:Decrease 2.57% than previous quarter

Overall: increasing (-7.37%). 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 -109.68 (%).Trend:Decrease 12.79% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -92.16 (%).Trend:Decrease 15.97% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -84.93 (%).Trend:Decrease 7.85% than previous quarter

Overall: increasing (-22.57%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements from Q3 2020 to Q2 2021 show mixed results. Liabilities on revenue increased significantly (37.43%) with considerable fluctuation. Current assets on revenue also increased (33.34%) but with less fluctuation.  Cost efficiency (ratio of retained earnings to revenue) shows an increasing trend (-7.37%), while invest efficiency (retained earnings on assets) demonstrates a substantial increasing trend (-22.57%).