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 38951600000.0 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 36930800000.0 (%).Trend:Decrease 5.19% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 40904600000.0 (%).Trend:Increase 10.76% than previous quarter

Overall: increasing (5.01%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 65005300000.0 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 58447200000.0 (%).Trend:Decrease 10.09% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 56590000000.0 (%).Trend:Decrease 3.18% than previous quarter

Overall: decreasing (-12.95%). 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 -307680000000.0 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -312351800000.0 (%).Trend:Increase 1.52% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -317738100000.0 (%).Trend:Increase 1.72% than previous quarter

Overall: decreasing (3.27%). 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 -208.69 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -215.23 (%).Trend:Increase 3.13% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -217.03 (%).Trend:Increase 0.84% than previous quarter

Overall: decreasing (4.0%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements for Q3 2020 to Q2 2021 reveal a complex financial picture.  While liabilities on revenue show a slight increase, current assets are declining, suggesting potential working capital management challenges.  The significant decrease and fluctuation in the ratio of retained earnings and retained earnings on assets, however, highlight substantial concerns regarding cost and investment efficiency, respectively.  A thorough analysis is necessary for effective financial decision-making.