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 288500000.0 (%).Trend:Decrease 9.56% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 289200000.0 (%).Trend:Increase 0.24% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 84800000.0 (%).Trend:Decrease 70.68% than previous quarter

Overall: decreasing (-70.61%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 3407000000.0 (%).Trend:Decrease 12.41% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 2782500000.0 (%).Trend:Decrease 18.33% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 2807400000.0 (%).Trend:Increase 0.89% than previous quarter

Overall: decreasing (-17.6%). 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 -15890200000.0 (%).Trend:Increase 4.06% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue -16687300000.0 (%).Trend:Increase 5.02% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -17090000000.0 (%).Trend:Increase 2.41% than previous quarter

Overall: decreasing (7.55%). 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 -466.4 (%).Trend:Increase 20.08% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets -599.72 (%).Trend:Increase 28.58% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -607.86 (%).Trend:Increase 1.36% than previous quarter

Overall: decreasing (30.33%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial review of Q3 2020 to Q2 2021 indicates a significant decrease in liabilities on revenue, dropping by -70.61%.  Current assets on revenue also show a consistent decrease over the period, though less dramatic at -17.6%.  Retained earnings to revenue ratio shows a substantial decline of 7.55% with high fluctuation.  Investment efficiency, as measured by retained earnings on assets, demonstrates a considerable decrease of 30.33% with high volatility.  Overall, the financial health shows a trend of decreased profitability and efficiency in working capital and investment areas.