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 9524700000.0 (%).Trend:Decrease 4.81% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 42270900000.0 (%).Trend:Increase 343.8% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 9372600000.0 (%).Trend:Decrease 77.83% than previous quarter

Overall: decreasing (-1.6%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 47535300000.0 (%).Trend:Decrease 4.38% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 31627000000.0 (%).Trend:Decrease 33.47% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 45455500000.0 (%).Trend:Increase 43.72% than previous quarter

Overall: decreasing (-4.38%). 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 -76669400000.0 (%).Trend:Increase 5.16% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -82500400000.0 (%).Trend:Increase 7.61% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -86449800000.0 (%).Trend:Increase 4.79% than previous quarter

Overall: decreasing (12.76%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 11923200000.0 (%).Trend:Increase 49.95% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 4144200000.0 (%).Trend:Decrease 65.24% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 8283400000.0 (%).Trend:Increase 99.88% than previous quarter

Overall: decreasing (-30.53%). 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 -76.6 (%).Trend:Increase 5.63% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -96.72 (%).Trend:Increase 26.27% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -85.53 (%).Trend:Decrease 11.57% than previous quarter

Overall: decreasing (11.66%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements from Q3 2020 to Q2 2021 reveal a period of significant fluctuations. Liabilities on revenue show a net decrease, though with significant quarter-to-quarter volatility. Current assets on revenue exhibit a general downward trend with moderate fluctuation. Cost efficiency, including SG&A and the ratio of retained earnings to revenue, shows a decrease overall but substantial quarter-to-quarter fluctuations. Investment efficiency exhibits significant volatility and a decrease.