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 17377200000.0 (%).Trend:Increase 6.5% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 16955200000.0 (%).Trend:Decrease 2.43% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 17970000000.0 (%).Trend:Increase 5.99% than previous quarter

Overall: increasing (3.41%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 29063500000.0 (%).Trend:Increase 0.37% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 27454700000.0 (%).Trend:Decrease 5.54% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 28190900000.0 (%).Trend:Increase 2.68% than previous quarter

Overall: decreasing (-3.0%). 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 41873200000.0 (%).Trend:Decrease 1.53% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 32857500000.0 (%).Trend:Decrease 21.53% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 33023600000.0 (%).Trend:Increase 0.51% than previous quarter

Overall: decreasing (-21.13%). Fluctuation: **Neutral** (moderate variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 9353800000.0 (%).Trend:Increase 52.78% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 2754000000.0 (%).Trend:Decrease 70.56% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 5700200000.0 (%).Trend:Increase 106.98% than previous quarter

Overall: decreasing (-39.06%). Fluctuation: **Significant** (high variation).


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 44.0 (%).Trend:Decrease 1.72% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 35.77 (%).Trend:Decrease 18.7% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 34.89 (%).Trend:Decrease 2.46% than previous quarter

Overall: decreasing (-20.7%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share


Q3 2020 to Q2 2021 financial data reveals a complex financial situation.  Liability-to-revenue ratios show a slight overall increase (3.41%), but with low fluctuation.  Current assets on revenue decreased (-3%). Cost efficiency, measured by retained earnings to revenue, is decreasing significantly (-21.13%) with moderate volatility. SG&A expense ratio has decreased substantially (-39.06%) but with substantial fluctuation. Retained earnings on assets are also declining (-20.7%), showing moderate fluctuation.  These data points hint at potential cost-cutting strategies, but inconsistencies may need further investigation.