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 2333200000.0 (%).Trend:Decrease 42.89% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 1956200000.0 (%).Trend:Decrease 16.16% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 2380300000.0 (%).Trend:Increase 21.68% than previous quarter

Overall: increasing (2.02%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 4272400000.0 (%).Trend:Decrease 29.5% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 3650700000.0 (%).Trend:Decrease 14.55% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 5115500000.0 (%).Trend:Increase 40.12% than previous quarter

Overall: increasing (19.73%). 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 -8877400000.0 (%).Trend:Decrease 2.53% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -9152400000.0 (%).Trend:Increase 3.1% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -8961000000.0 (%).Trend:Decrease 2.09% than previous quarter

Overall: decreasing (0.94%). 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 -155.63 (%).Trend:Increase 28.24% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -171.51 (%).Trend:Increase 10.2% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -132.39 (%).Trend:Decrease 22.81% than previous quarter

Overall: increasing (-14.93%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements from Q3 2020 to Q2 2021 reveal that liabilities on revenue showed an increase, while current assets on revenue also increased, although with a considerable fluctuation. Cost efficiency saw a slight decline in the ratio of retained earnings to revenue, although with notable fluctuations across the quarters. Investment efficiency showed an upward trend in retained earnings on assets but also significant volatility.