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 78800000000.0 (%).Trend:Increase 31.77% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 103.89 (%).Trend:Decrease 100.0% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 55.68 (%).Trend:Decrease 46.4% than previous quarter

Overall: decreasing (-100.0%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 126800000000.0 (%).Trend:Decrease 11.08% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 173.19 (%).Trend:Decrease 100.0% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 91.74 (%).Trend:Decrease 47.03% than previous quarter

Overall: decreasing (-100.0%). Fluctuation: **Significant** (high 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 160500000000.0 (%).Trend:Increase 0.38% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 219.71 (%).Trend:Decrease 100.0% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 120.06 (%).Trend:Decrease 45.36% than previous quarter

Overall: decreasing (-100.0%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 14000000000.0 (%).Trend:Increase 47.37% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 6.03 (%).Trend:Decrease 100.0% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 6.56 (%).Trend:Increase 8.79% than previous quarter

Overall: decreasing (-100.0%). 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 74.17 (%).Trend:Increase 7.62% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 75.5 (%).Trend:Increase 1.79% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 76.72 (%).Trend:Increase 1.62% than previous quarter

Overall: increasing (3.44%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share -2.65 (USD).Trend:Decrease 7.67% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.57 (USD).Trend:Decrease 121.51% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.18 (USD).Trend:Decrease 68.42% than previous quarter

Overall: increasing (-106.79%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2020 to Q2 2021 show a dramatic, almost catastrophic, overall decline across numerous key metrics.  Working capital efficiency, liabilities on revenue, current assets, and cost efficiency (including the retained earnings ratio and SG&A expense ratio) all display substantial negative trends. The only notable exception is investment efficiency, which shows a modest overall increase.  Earnings per share have an extremely significant negative trend, indicating large losses.