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 3961200000.0 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 5501600000.0 (%).Trend:Increase 38.89% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 4070400000.0 (%).Trend:Decrease 26.01% than previous quarter

Overall: increasing (2.76%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 40083500000.0 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 32471400000.0 (%).Trend:Decrease 18.99% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 30153200000.0 (%).Trend:Decrease 7.14% than previous quarter

Overall: decreasing (-24.77%). 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 -17782700000.0 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -21978400000.0 (%).Trend:Increase 23.59% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -24346300000.0 (%).Trend:Increase 10.77% than previous quarter

Overall: decreasing (36.91%). 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 -44.04 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -57.48 (%).Trend:Increase 30.52% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -68.0 (%).Trend:Increase 18.3% than previous quarter

Overall: decreasing (54.41%). Fluctuation: **Significant** (high variation).

Earning Per Share


Working Capital Efficiency data for Q3 2020 to Q2 2021 shows liabilities on revenue increasing overall (2.76%) with moderate fluctuation.  Current assets on revenue decreased significantly (-24.77%) with a similar moderate fluctuation pattern.  Cost Efficiency reveals a significant decrease (-36.91%) in the ratio of retained earnings to revenue, exhibiting high variation.  Investment Efficiency shows a significant decrease (-54.41%) in retained earnings on assets, also with high variation.  Data for Selling, General & Administrative (SG&A) Expense Ratio and Earnings Per Share are not included as they are not present in the given text.