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 1035200000.0 (%).Trend:Decrease 1.54% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 1143200000.0 (%).Trend:Increase 10.43% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 1413700000.0 (%).Trend:Increase 23.66% than previous quarter

Overall: increasing (36.56%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 4262800000.0 (%).Trend:Decrease 1.64% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 4138200000.0 (%).Trend:Decrease 2.92% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 4469700000.0 (%).Trend:Increase 8.01% than previous quarter

Overall: increasing (4.85%). 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 -43894700000.0 (%).Trend:Increase 0.26% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -43795300000.0 (%).Trend:Decrease 0.23% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -43807500000.0 (%).Trend:Increase 0.03% than previous quarter

Overall: increasing (-0.2%). 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 -997.72 (%).Trend:Increase 1.95% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -932.19 (%).Trend:Decrease 6.57% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -870.87 (%).Trend:Decrease 6.58% than previous quarter

Overall: increasing (-12.71%). Fluctuation: **Significant** (high variation).

Earning Per Share


The financial statements reveal increasing liabilities on revenue (36.56%), while current assets on revenue also increased (4.85%) over three quarters.  The ratio of retained earnings to revenue shows a slight increase (-0.2%) but considerable fluctuations.  Investment efficiency, measured by retained earnings on assets, decreased by 12.71% with considerable fluctuations.  Further analysis is needed to determine the underlying causes and the overall financial health of the company.