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 769400000000.0 (%).Trend:Decrease 4.42% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 757000000000.0 (%).Trend:Decrease 1.61% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 987900000000.0 (%).Trend:Increase 30.5% than previous quarter

Overall: increasing (28.4%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 1006500000000.0 (%).Trend:Increase 14.69% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 1313600000000.0 (%).Trend:Increase 30.51% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 1138500000000.0 (%).Trend:Decrease 13.33% than previous quarter

Overall: increasing (13.11%). 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 -373900000000.0 (%).Trend:Decrease 13.77% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -213100000000.0 (%).Trend:Decrease 43.01% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -215800000000.0 (%).Trend:Increase 1.27% than previous quarter

Overall: increasing (-42.28%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 607600000000.0 (%).Trend:Increase 24.53% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 111200000000.0 (%).Trend:Decrease 81.7% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 216800000000.0 (%).Trend:Increase 94.96% than previous quarter

Overall: decreasing (-64.32%). 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 -3.81 (%).Trend:Decrease 13.61% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -2.16 (%).Trend:Decrease 43.31% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -2.22 (%).Trend:Increase 2.78% than previous quarter

Overall: increasing (-41.73%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share -0.55 (USD).Trend:Decrease 47.12% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.46 (USD).Trend:Decrease 183.64% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.44 (USD).Trend:Decrease 4.35% than previous quarter

Overall: increasing (-180.0%). Fluctuation: **Significant** (high variation).



Financial data from Q3 2020 to Q2 2021 indicates fluctuating trends across various financial metrics. Liabilities and current assets on revenue display a mixture of increases and decreases, though overall increases are noted.  Cost efficiency, as measured by the ratio of retained earnings to revenue, shows a large increase with high volatility, and SG&A expense ratio has decreased substantially with significant variation. Investment efficiency and earnings per share both display increases, but with substantial fluctuations.  This suggests a period of active financial adjustments and potential profitability concerns.