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 11367500000.0 (%).Trend:Increase 3.64% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 9885600000.0 (%).Trend:Decrease 13.04% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 9436200000.0 (%).Trend:Decrease 4.55% than previous quarter

Overall: decreasing (-16.99%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 22242800000.0 (%).Trend:Increase 5.45% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 22788000000.0 (%).Trend:Increase 2.45% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 22009400000.0 (%).Trend:Decrease 3.42% than previous quarter

Overall: decreasing (-1.05%). 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 -90290900000.0 (%).Trend:Increase 2.39% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -96684500000.0 (%).Trend:Increase 7.08% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -93480800000.0 (%).Trend:Decrease 3.31% than previous quarter

Overall: decreasing (3.53%). 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 -68.53 (%).Trend:Increase 5.27% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -81.91 (%).Trend:Increase 19.52% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -79.06 (%).Trend:Decrease 3.48% than previous quarter

Overall: decreasing (15.37%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share -3.0 (USD).Trend:Increase 0.0% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.05 (USD).Trend:Decrease 101.67% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.81 (USD).Trend:Increase 1520.0% than previous quarter

Overall: increasing (-127.0%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2020 to Q2 2021 show a combination of positive and negative trends.  Liabilities and current assets on revenue show decreasing trends. Cost efficiency, as measured by the ratio of retained earnings to revenue, is declining with high variability.  Invest efficiency (retained earnings on assets) shows a significant decrease, also with substantial variation. Earnings per share reveal a substantial change, initially declining and then increasing dramatically. The analysis suggests that the company faces challenges in maintaining profitability and operational efficiency.