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 6569200000.0 (%).Trend:Increase 6.29% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 7570600000.0 (%).Trend:Increase 15.24% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 6832100000.0 (%).Trend:Decrease 9.75% than previous quarter

Overall: increasing (4.0%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 10207900000.0 (%).Trend:Decrease 20.18% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 8033500000.0 (%).Trend:Decrease 21.3% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 9563000000.0 (%).Trend:Increase 19.04% than previous quarter

Overall: decreasing (-6.32%). 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 -61490000000.0 (%).Trend:Increase 5.11% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -70160000000.0 (%).Trend:Increase 14.1% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -73510000000.0 (%).Trend:Increase 4.77% than previous quarter

Overall: decreasing (19.55%). 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 -547.42 (%).Trend:Increase 26.38% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -750.66 (%).Trend:Increase 37.13% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -675.97 (%).Trend:Decrease 9.95% than previous quarter

Overall: decreasing (23.48%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements from Q3 2020 to Q2 2021 show a mixed picture. Liabilities on revenue increased by 4%, exhibiting little fluctuation. Current assets on revenue, however, decreased by 6.32% but with some variation. Cost efficiency, as represented by the ratio of retained earnings to revenue, declined substantially (19.55%) with significant volatility.  Investment efficiency, measured by retained earnings on assets, also decreased (23.48%) and experienced high variability.