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 593800000.0 (%).Trend:Increase 10.76% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 681400000.0 (%).Trend:Increase 14.75% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 608000000.0 (%).Trend:Decrease 10.77% than previous quarter

Overall: increasing (2.39%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 15999900000.0 (%).Trend:Decrease 0.47% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 13958300000.0 (%).Trend:Decrease 12.76% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 13484600000.0 (%).Trend:Decrease 3.39% than previous quarter

Overall: decreasing (-15.72%). 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 -158700000.0 (%).Trend:Decrease 19.93% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -2185500000.0 (%).Trend:Increase 1277.13% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -2293900000.0 (%).Trend:Increase 4.96% than previous quarter

Overall: decreasing (1345.43%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 578500000.0 (%).Trend:Increase 50.81% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 163000000.0 (%).Trend:Decrease 71.82% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 318200000.0 (%).Trend:Increase 95.21% than previous quarter

Overall: decreasing (-45.0%). 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 -0.86 (%).Trend:Decrease 20.37% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -12.98 (%).Trend:Increase 1409.3% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -13.93 (%).Trend:Increase 7.32% than previous quarter

Overall: decreasing (1519.77%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial analysis reveals a concerning trend of decreasing cost and investment efficiency, marked by significant fluctuations.  The ratio of retained earnings to revenue and retained earnings on assets are both declining dramatically, with substantial quarter-to-quarter variability. Conversely, liabilities on revenue show a slightly increasing trend with low variation.  Current assets on revenue, however, are decreasing with minor variations.  Overall, the data suggests significant financial strain and instability, requiring immediate attention.