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 83400000000.0 (%).Trend:Increase 1.58% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 97.26 (%).Trend:Decrease 100.0% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 40.99 (%).Trend:Decrease 57.86% than previous quarter

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

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 150400000000.0 (%).Trend:Increase 7.89% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 203.36 (%).Trend:Decrease 100.0% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 94.61 (%).Trend:Decrease 53.48% 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 -26200000000.0 (%).Trend:Decrease 9.34% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -36.36 (%).Trend:Decrease 100.0% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -15.22 (%).Trend:Decrease 58.14% than previous quarter

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

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 50600000000.0 (%).Trend:Increase 51.04% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 22.79 (%).Trend:Decrease 100.0% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 20.66 (%).Trend:Decrease 9.35% 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 -6.85 (%).Trend:Decrease 10.69% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -6.92 (%).Trend:Increase 1.02% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -6.39 (%).Trend:Decrease 7.66% than previous quarter

Overall: increasing (-6.72%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements for Q3 2020 to Q2 2021 reveal substantial volatility. Liabilities and current assets on revenue both show substantial declines, marked by extreme variations and drops of 100% in one quarter.  The ratio of retained earnings to revenue shows increasing trends with significant variance.  The SG&A expense ratio also displays a decreasing trend with considerable fluctuations.  Investment efficiency, as measured by retained earnings on assets, shows a slight overall decreasing trend with noticeable variance.