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 1808900000.0 (%).Trend:Increase 10.89% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 723500000.0 (%).Trend:Decrease 60.0% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 649000000.0 (%).Trend:Decrease 10.3% than previous quarter

Overall: decreasing (-64.12%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 3118500000.0 (%).Trend:Increase 37.49% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 3723300000.0 (%).Trend:Increase 19.39% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 3371800000.0 (%).Trend:Decrease 9.44% than previous quarter

Overall: increasing (8.12%). 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 -36271100000.0 (%).Trend:Increase 1.26% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -37239300000.0 (%).Trend:Increase 2.67% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -37480000000.0 (%).Trend:Increase 0.65% than previous quarter

Overall: decreasing (3.33%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 1050100000.0 (%).Trend:Increase 49.16% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 394500000.0 (%).Trend:Decrease 62.43% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 786300000.0 (%).Trend:Increase 99.32% than previous quarter

Overall: decreasing (-25.12%). 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 -981.73 (%).Trend:Decrease 20.83% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -884.35 (%).Trend:Decrease 9.92% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -981.43 (%).Trend:Increase 10.98% than previous quarter

Overall: increasing (-0.03%). Fluctuation: **Significant** (high variation).

Earning Per Share


Analyzing Q3 2020 to Q2 2021 reveals a substantial decline in liabilities on revenue (-64.12%), contrasting with a modest increase in current assets on revenue (8.12%).  Cost efficiency metrics highlight a decrease in the ratio of retained earnings to revenue (-3.33%) and SG&A expense ratio (-25.12%). Investment efficiency, represented by retained earnings on assets, remained relatively stable (-0.03%).