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 6125900000.0 (%).Trend:Decrease 37.58% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 7975000000.0 (%).Trend:Increase 30.18% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 11783700000.0 (%).Trend:Increase 47.76% than previous quarter

Overall: increasing (92.36%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 10800800000.0 (%).Trend:Increase 7.29% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 9116700000.0 (%).Trend:Decrease 15.59% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 9243800000.0 (%).Trend:Increase 1.39% than previous quarter

Overall: decreasing (-14.42%). 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 -54055000000.0 (%).Trend:Decrease 16.33% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -38065100000.0 (%).Trend:Decrease 29.58% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -30042800000.0 (%).Trend:Decrease 21.08% than previous quarter

Overall: increasing (-44.42%). 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 -9.53 (%).Trend:Decrease 15.66% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -6.86 (%).Trend:Decrease 28.02% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -5.42 (%).Trend:Decrease 20.99% than previous quarter

Overall: increasing (-43.13%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements from Q3 2020 to Q2 2021 show a mixed bag. Liabilities on revenue significantly increased, while current assets slightly decreased.  Cost efficiency, as measured by retained earnings to revenue, increased but with high variation.  Investment efficiency, with retained earnings on assets also increasing with significant volatility.  Further analysis is needed to understand the root causes of the observed trends.