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


Financial statements for Q3 2020 to Q2 2021 show fluctuating financial performance. Liabilities on revenue show an overall upward trend, though with significant fluctuations. Conversely, current assets on revenue reveal a significant decrease. The ratio of retained earnings to revenue displays a consistent downward trend with high variation. Similarly, retained earnings on assets demonstrate a pronounced decreasing trend over the period.  The volatility warrants further investigation.