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 692800000.0 (%).Trend:Increase 19.9% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 767600000.0 (%).Trend:Increase 10.8% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 990400000.0 (%).Trend:Increase 29.03% than previous quarter

Overall: increasing (42.96%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 18905800000.0 (%).Trend:Decrease 5.1% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 28010100000.0 (%).Trend:Increase 48.16% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 26495200000.0 (%).Trend:Decrease 5.41% than previous quarter

Overall: increasing (40.14%). 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 -13810000000.0 (%).Trend:Increase 22.65% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -18290000000.0 (%).Trend:Increase 32.44% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -20390000000.0 (%).Trend:Increase 11.48% than previous quarter

Overall: decreasing (47.65%). 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 -72.05 (%).Trend:Increase 28.96% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -64.41 (%).Trend:Decrease 10.6% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -76.02 (%).Trend:Increase 18.03% than previous quarter

Overall: decreasing (5.51%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements for Q3 2020 to Q2 2021 show a mixed picture. Liabilities on revenue and current assets on revenue are both increasing, with neutral fluctuation. Cost efficiency, indicated by the ratio of retained earnings to revenue, is decreasing, while investment efficiency, measured by retained earnings on assets, also shows a declining trend, though with considerable fluctuations.