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 642900000.0 (%).Trend:Decrease 27.27% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 819100000.0 (%).Trend:Increase 27.41% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 805900000.0 (%).Trend:Decrease 1.61% than previous quarter

Overall: increasing (25.35%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 3033700000.0 (%).Trend:Increase 82.45% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 4103000000.0 (%).Trend:Increase 35.25% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 3518700000.0 (%).Trend:Decrease 14.24% than previous quarter

Overall: increasing (15.99%). 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 -13727200000.0 (%).Trend:Increase 3.38% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -15574900000.0 (%).Trend:Increase 13.46% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -16201800000.0 (%).Trend:Increase 4.03% than previous quarter

Overall: decreasing (18.03%). 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 -419.91 (%).Trend:Decrease 39.22% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -320.66 (%).Trend:Decrease 23.64% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -383.61 (%).Trend:Increase 19.63% than previous quarter

Overall: increasing (-8.64%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial performance from Q3 2020 to Q2 2021 displays mixed trends.  Liabilities on revenue increased moderately, with a fluctuating trend, while current assets also show an increasing trend, though fluctuating as well.  Cost efficiency, as evidenced by the ratio of retained earnings to revenue, reveals a decreasing trend. Investment efficiency (retained earnings on assets) shows an increase with significant quarter-to-quarter shifts.  These findings suggest complex financial management dynamics.