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 692100000000.0 (%).Trend:Increase 17.48% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 728800000000.0 (%).Trend:Increase 5.3% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 768400000000.0 (%).Trend:Increase 5.43% than previous quarter

Overall: increasing (11.02%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 941200000000.0 (%).Trend:Decrease 2.59% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 829500000000.0 (%).Trend:Decrease 11.87% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 778300000000.0 (%).Trend:Decrease 6.17% than previous quarter

Overall: decreasing (-17.31%). 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 -2216200000000.0 (%).Trend:Increase 5.17% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -2323800000000.0 (%).Trend:Increase 4.86% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -2209400000000.0 (%).Trend:Decrease 4.92% than previous quarter

Overall: increasing (-0.31%). 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 -76.7 (%).Trend:Increase 2.79% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -67.06 (%).Trend:Decrease 12.57% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -60.95 (%).Trend:Decrease 9.11% than previous quarter

Overall: increasing (-20.53%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share -3.33 (USD).Trend:Increase 22.43% than previous quarter
Year 2021 Quarter 1: Earning Per Share -0.06 (USD).Trend:Decrease 98.2% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.56 (USD).Trend:Decrease 1033.33% than previous quarter

Overall: increasing (-116.82%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2020 to Q2 2021 show increasing liabilities on revenue (11.02%), with little fluctuation.  Conversely, current assets on revenue are decreasing (-17.31%), also with little fluctuation. Cost efficiency, measured by the ratio of retained earnings to revenue, shows an increasing trend (-0.31%), but with significant fluctuation. Investment efficiency, indicated by retained earnings on assets, shows an increasing trend (-20.53%), also with significant fluctuation.  Earnings per share show a significant increasing trend (-116.82%), with considerable fluctuation.  The data suggests a complex financial picture with contrasting trends across different metrics.