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 237440000000.0 (%).Trend:Increase 196.87% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 79100000000.0 (%).Trend:Decrease 66.69% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 80500000000.0 (%).Trend:Increase 1.77% than previous quarter

Overall: decreasing (-66.1%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 153640000000.0 (%).Trend:Decrease 2.93% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 127210000000.0 (%).Trend:Decrease 17.2% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 127050000000.0 (%).Trend:Decrease 0.13% than previous quarter

Overall: decreasing (-17.31%). 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 -114410000000.0 (%).Trend:Increase 6.24% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -135340000000.0 (%).Trend:Increase 18.29% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -138200000000.0 (%).Trend:Increase 2.11% than previous quarter

Overall: decreasing (20.79%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 7730000000.0 (%).Trend:Increase 54.29% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 2170000000.0 (%).Trend:Decrease 71.93% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 4310000000.0 (%).Trend:Increase 98.62% than previous quarter

Overall: decreasing (-44.24%). 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 -23.54 (%).Trend:Increase 8.18% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -30.17 (%).Trend:Increase 28.16% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -31.03 (%).Trend:Increase 2.85% than previous quarter

Overall: decreasing (31.82%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share -17.83 (USD).Trend:Increase 3.9% than previous quarter
Year 2021 Quarter 1: Earning Per Share -0.81 (USD).Trend:Decrease 95.46% than previous quarter
Year 2021 Quarter 2: Earning Per Share -1.09 (USD).Trend:Increase 34.57% than previous quarter

Overall: increasing (-93.89%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2020 to Q2 2021 highlight significant volatility in key financial metrics.  Liabilities and current assets on revenue exhibit decreasing trends, although with significant fluctuations.  The ratio of retained earnings to revenue, and SG&A expense ratios both show significant and fluctuating negative trends. Investment efficiency, indicated by retained earnings on assets, also declines significantly with high volatility. Earnings per share continue to be negative and exhibit a significant negative trend with large quarter-to-quarter variations.