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 11367500000.0 (%).Trend:Increase 3.64% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 9885600000.0 (%).Trend:Decrease 13.04% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 9436200000.0 (%).Trend:Decrease 4.55% than previous quarter

Overall: decreasing (-16.99%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 22242800000.0 (%).Trend:Increase 5.45% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 22788000000.0 (%).Trend:Increase 2.45% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 22009400000.0 (%).Trend:Decrease 3.42% than previous quarter

Overall: decreasing (-1.05%). Fluctuation: **Little** (low 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 -90290900000.0 (%).Trend:Increase 2.39% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -96684500000.0 (%).Trend:Increase 7.08% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -93480800000.0 (%).Trend:Decrease 3.31% than previous quarter

Overall: decreasing (3.53%). 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 -68.53 (%).Trend:Increase 5.27% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -81.91 (%).Trend:Increase 19.52% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -79.06 (%).Trend:Decrease 3.48% than previous quarter

Overall: decreasing (15.37%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share -3.0 (USD).Trend:Increase 0.0% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.05 (USD).Trend:Decrease 101.67% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.81 (USD).Trend:Increase 1520.0% than previous quarter

Overall: increasing (-127.0%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2020 to Q2 2021 reveal a decline in liabilities on revenue (-16.99%), and a decrease in current assets (-1.05%).  The ratio of retained earnings to revenue decreased (3.53%) with considerable fluctuation.  Investment efficiency (retained earnings on assets) decreased (15.37%), exhibiting significant volatility. Earnings per share, despite an increase, show significant variation (-127.0%). The data underscores a complex period of financial shifts with significant fluctuations.