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 1814300000.0 (%).Trend:Decrease 5.36% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 1072600000.0 (%).Trend:Decrease 40.88% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 2145500000.0 (%).Trend:Increase 100.03% than previous quarter

Overall: increasing (18.25%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 8815600000.0 (%).Trend:Increase 560.05% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 53352400000.0 (%).Trend:Increase 505.2% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 32917600000.0 (%).Trend:Decrease 38.3% than previous quarter

Overall: increasing (273.4%). 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 -48011800000.0 (%).Trend:Increase 1.44% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -50822900000.0 (%).Trend:Increase 5.86% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -52648200000.0 (%).Trend:Increase 3.59% than previous quarter

Overall: decreasing (9.66%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 891700000.0 (%).Trend:Increase 56.38% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 387200000.0 (%).Trend:Decrease 56.58% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 869200000.0 (%).Trend:Increase 124.48% than previous quarter

Overall: decreasing (-2.52%). 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 -312.81 (%).Trend:Decrease 47.06% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -83.49 (%).Trend:Decrease 73.31% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -76.78 (%).Trend:Decrease 8.04% than previous quarter

Overall: increasing (-75.45%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements from Q3 2020 to Q2 2021 depict significant fluctuations in key financial metrics. Liabilities on revenue exhibit a notable increase (18.25%), though with considerable variation. Current assets on revenue show a dramatic increase (273.4%), followed by a decrease, indicating substantial volatility. Cost efficiency, as measured by the ratio of retained earnings to revenue and SG&A expense ratio, is declining, with notable fluctuations. Investment efficiency, in terms of retained earnings on assets, displays a substantial, albeit increasing, negative trend (-75.45%). Overall, the company's financial position in this period is characterized by volatility across most key financial indicators.