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 41200000000.0 (%).Trend:Decrease 0.96% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 43900000000.0 (%).Trend:Increase 6.55% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 42400000000.0 (%).Trend:Decrease 3.42% than previous quarter

Overall: increasing (2.91%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 62400000000.0 (%).Trend:Increase 8.15% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 57300000000.0 (%).Trend:Decrease 8.17% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 35600000000.0 (%).Trend:Decrease 37.87% than previous quarter

Overall: decreasing (-42.95%). 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 -7700000000.0 (%).Trend:Decrease 38.89% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -7000000000.0 (%).Trend:Decrease 9.09% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -3000000000.0 (%).Trend:Decrease 57.14% than previous quarter

Overall: increasing (-61.04%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 35800000000.0 (%).Trend:Increase 56.33% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 11800000000.0 (%).Trend:Decrease 67.04% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 25400000000.0 (%).Trend:Increase 115.25% than previous quarter

Overall: decreasing (-29.05%). 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 -5.47 (%).Trend:Decrease 40.93% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -5.17 (%).Trend:Decrease 5.48% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -2.64 (%).Trend:Decrease 48.94% than previous quarter

Overall: increasing (-51.74%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share 1.0 (USD).Trend:Increase 0% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.06 (USD).Trend:Decrease 94.0% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.53 (USD).Trend:Increase 783.33% than previous quarter

Overall: decreasing (-47.0%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2020 to Q2 2021 reveal an increasing trend in liabilities on revenue (2.91%), while current assets on revenue show a substantial decrease (-42.95%).  Cost efficiency shows a notable decrease in the ratio of retained earnings to revenue (-61.04%), and a decrease in SG&A expense ratio (-29.05%).  Investment efficiency indicates an increase in retained earnings on assets (-51.74%), and earnings per share show a decreasing trend (-47.0%).