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 142700000.0 (%).Trend:Increase 16.49% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 151500000.0 (%).Trend:Increase 6.17% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 118300000.0 (%).Trend:Decrease 21.91% than previous quarter

Overall: decreasing (-17.1%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 1431500000.0 (%).Trend:Decrease 15.42% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 3261800000.0 (%).Trend:Increase 127.86% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 3063900000.0 (%).Trend:Decrease 6.07% than previous quarter

Overall: increasing (114.03%). 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 -6467100000.0 (%).Trend:Increase 4.81% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -6966800000.0 (%).Trend:Increase 7.73% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -7147600000.0 (%).Trend:Increase 2.6% than previous quarter

Overall: decreasing (10.52%). 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 -434.82 (%).Trend:Increase 23.46% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -210.48 (%).Trend:Decrease 51.59% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -229.63 (%).Trend:Increase 9.1% than previous quarter

Overall: increasing (-47.19%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial analysis for Q3 2020 to Q2 2021 shows fluctuating working capital efficiency. Liabilities on revenue increased initially then decreased, while current assets on revenue saw significant growth and subsequent decrease.  Cost efficiency demonstrates a notable decline in the ratio of retained earnings to revenue, indicating potentially weaker profitability. Investment efficiency also exhibits substantial fluctuation, with a significant decrease in retained earnings on assets.  The overall trend suggests moderate variation in working capital and cost efficiency, while investment efficiency shows high volatility.