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 1354800000.0 (%).Trend:Decrease 0.44% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 1871900000.0 (%).Trend:Increase 38.17% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 1979600000.0 (%).Trend:Increase 5.75% than previous quarter

Overall: increasing (46.12%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 8455900000.0 (%).Trend:Decrease 8.8% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 13418100000.0 (%).Trend:Increase 58.68% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 12636700000.0 (%).Trend:Decrease 5.82% than previous quarter

Overall: increasing (49.44%). 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 -26350000000.0 (%).Trend:Increase 8.66% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -32070000000.0 (%).Trend:Increase 21.71% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -35230000000.0 (%).Trend:Increase 9.85% than previous quarter

Overall: decreasing (33.7%). 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 -251.34 (%).Trend:Increase 18.06% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -209.55 (%).Trend:Decrease 16.63% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -242.87 (%).Trend:Increase 15.9% than previous quarter

Overall: increasing (-3.37%). Fluctuation: **Significant** (high variation).

Earning Per Share


Analysis of Q3 2020 to Q2 2021 financial data reveals significant fluctuations. Liabilities on revenue increased 46.12%, while current assets on revenue increased 49.44%, both with moderate variation.  However, the ratio of retained earnings to revenue decreased by 33.7% with high variation, indicating potential concern. Retained earnings on assets showed an overall increase of -3.37% with high variation.  Data suggests a need for further investigation into cost efficiency.