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 741200000.0 (%).Trend:Increase 18.86% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 2224800000.0 (%).Trend:Increase 200.16% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 2492200000.0 (%).Trend:Increase 12.02% than previous quarter

Overall: increasing (236.24%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 9024300000.0 (%).Trend:Decrease 8.75% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 14813700000.0 (%).Trend:Increase 64.15% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 13625000000.0 (%).Trend:Decrease 8.02% than previous quarter

Overall: increasing (50.98%). 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 -70068500000.0 (%).Trend:Increase 1.66% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -80977500000.0 (%).Trend:Increase 15.57% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -82753800000.0 (%).Trend:Increase 2.19% than previous quarter

Overall: decreasing (18.1%). 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 -749.36 (%).Trend:Increase 10.54% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -510.42 (%).Trend:Decrease 31.89% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -564.01 (%).Trend:Increase 10.5% than previous quarter

Overall: increasing (-24.73%). Fluctuation: **Significant** (high variation).

Earning Per Share


Analyzing Q3 2020 to Q2 2021, a substantial increase of 236.24% is observed in liabilities on revenue, although with significant fluctuation.  Current assets on revenue show a moderate 50.98% increase.  Cost efficiency, measured by the ratio of retained earnings to revenue, decreased significantly (18.1%), displaying high variation.  Retained earnings on assets show a moderate decrease (-24.73%) with significant fluctuation.