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 2877222700.0 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 3864261900.0 (%).Trend:Increase 34.31% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 5425687700.0 (%).Trend:Increase 40.41% than previous quarter

Overall: increasing (88.57%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 9094132100.0 (%).Trend:Increase 46.92% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 11221755500.0 (%).Trend:Increase 23.4% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 20530578700.0 (%).Trend:Increase 82.95% than previous quarter

Overall: increasing (125.76%). 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 -5655144300.0 (%).Trend:Decrease 7.75% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -5484140800.0 (%).Trend:Decrease 3.02% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -5088106400.0 (%).Trend:Decrease 7.22% than previous quarter

Overall: increasing (-10.03%). 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 -44.15 (%).Trend:Decrease 28.78% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -37.01 (%).Trend:Decrease 16.17% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -21.06 (%).Trend:Decrease 43.1% than previous quarter

Overall: increasing (-52.3%). Fluctuation: **Significant** (high variation).

Earning Per Share


Working capital efficiency shows a strong upward trend in both liabilities on revenue (88.57%) and current assets on revenue (125.76%) from Q3 2020 to Q2 2021, characterized by significant fluctuation.  Cost efficiency shows a less dramatic trend of increasing retained earnings to revenue by -10.03%, again with notable variation.  Investment efficiency displays a significant decrease (-52.3%) in retained earnings on assets, also demonstrating considerable fluctuation.  The provided data lacks information on earnings per share, making a complete assessment challenging.