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


Q3 2020 to Q2 2021 financial data shows a mixed financial performance.  Liabilities on revenue are decreasing but current assets are increasing.  Cost efficiency remains a concern with decreasing retained earnings on revenue and volatile changes in retained earnings on assets, suggesting potential investment or profitability problems.