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 1354800000.0 (%).Trend:Decrease 0.44% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 1871900000.0 (%).Trend:Increase 38.17% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 1979600000.0 (%).Trend:Increase 5.75% than previous quarter

Overall: increasing (46.12%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 8455900000.0 (%).Trend:Decrease 8.8% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 13418100000.0 (%).Trend:Increase 58.68% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 12636700000.0 (%).Trend:Decrease 5.82% than previous quarter

Overall: increasing (49.44%). 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 -26350000000.0 (%).Trend:Increase 8.66% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -32070000000.0 (%).Trend:Increase 21.71% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -35230000000.0 (%).Trend:Increase 9.85% than previous quarter

Overall: decreasing (33.7%). 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 -251.34 (%).Trend:Increase 18.06% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -209.55 (%).Trend:Decrease 16.63% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -242.87 (%).Trend:Increase 15.9% than previous quarter

Overall: increasing (-3.37%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements from Q3 2020 to Q2 2021 show a general increase in liabilities on revenue with moderate fluctuation.  Current assets on revenue also show an increasing trend, though with noticeable fluctuations.  Cost efficiency, as measured by the ratio of retained earnings to revenue, reveals a consistent decline with substantial variation.  Investment efficiency displays significant volatility in retained earnings on assets.  Overall, the data indicates possible challenges in profitability and asset management, needing a deeper investigation of the factors causing these patterns.