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 1795926600.0 (%).Trend:Increase 23.13% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 1634609000.0 (%).Trend:Decrease 8.98% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 1128978600.0 (%).Trend:Decrease 30.93% than previous quarter

Overall: decreasing (-37.14%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 9034683400.0 (%).Trend:Increase 104.82% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 23666205000.0 (%).Trend:Increase 161.95% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 21587253700.0 (%).Trend:Decrease 8.78% than previous quarter

Overall: increasing (138.94%). 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 -27216259600.0 (%).Trend:Increase 6.42% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -11818479000.0 (%).Trend:Decrease 56.58% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -13400000000.0 (%).Trend:Increase 13.38% than previous quarter

Overall: increasing (-50.76%). 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 -297.12 (%).Trend:Decrease 47.31% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -49.77 (%).Trend:Decrease 83.25% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -61.47 (%).Trend:Increase 23.51% than previous quarter

Overall: increasing (-79.31%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial data for Q3 2020 to Q2 2021 indicates inconsistent financial performance.  Liability on revenue shows a downward trend with moderate variation. Current assets exhibit significant growth and volatility. Cost efficiency is problematic with a consistently declining ratio of retained earnings to revenue and significant variation.  Investment efficiency also displays fluctuation with a decreasing trend in retained earnings on assets. Further investigation is needed to understand the underlying causes of these fluctuations.