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 12710000000.0 (%).Trend:Decrease 0.7% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 13830000000.0 (%).Trend:Increase 8.81% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 19920000000.0 (%).Trend:Increase 44.03% than previous quarter

Overall: increasing (56.73%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 29060000000.0 (%).Trend:Decrease 16.85% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 32460000000.0 (%).Trend:Increase 11.7% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 30790000000.0 (%).Trend:Decrease 5.14% than previous quarter

Overall: increasing (5.95%). 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 -213280000000.0 (%).Trend:Increase 14.72% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -249650000000.0 (%).Trend:Increase 17.05% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -243190000000.0 (%).Trend:Decrease 2.59% than previous quarter

Overall: decreasing (14.02%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 11660000000.0 (%).Trend:Increase 38.81% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 3830000000.0 (%).Trend:Decrease 67.15% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 8650000000.0 (%).Trend:Increase 125.85% than previous quarter

Overall: decreasing (-25.81%). 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 -323.2 (%).Trend:Increase 26.14% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -366.7 (%).Trend:Increase 13.46% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -380.4 (%).Trend:Increase 3.74% than previous quarter

Overall: decreasing (17.7%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share 0.34 (USD).Trend:Increase 30.77% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.2 (USD).Trend:Decrease 41.18% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.21 (USD).Trend:Increase 5.0% than previous quarter

Overall: decreasing (-38.24%). Fluctuation: **Significant** (high variation).



Financial performance from Q3 2020 to Q2 2021 reveals a noteworthy increase in liabilities on revenue (56.73%), while current assets show a slight increase. Cost efficiency demonstrates a significant drop in the retained earnings to revenue ratio.  SG&A expenses, invest efficiency, and earnings per share all display substantial decreases, with significant fluctuation.