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 3516900000.0 (%).Trend:Increase 22.22% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 80.74 (%).Trend:Decrease 100.0% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 35.92 (%).Trend:Decrease 55.51% than previous quarter

Overall: decreasing (-100.0%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 18859800000.0 (%).Trend:Decrease 9.03% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 231.35 (%).Trend:Decrease 100.0% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 94.62 (%).Trend:Decrease 59.1% than previous quarter

Overall: decreasing (-100.0%). 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 -70838800000.0 (%).Trend:Increase 2.68% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -1128.81 (%).Trend:Decrease 100.0% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -512.76 (%).Trend:Decrease 54.58% than previous quarter

Overall: increasing (-100.0%). 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 -161.56 (%).Trend:Increase 9.8% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -179.47 (%).Trend:Increase 11.09% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -196.79 (%).Trend:Increase 9.65% than previous quarter

Overall: decreasing (21.81%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share -11.56 (USD).Trend:Increase 5.38% than previous quarter
Year 2021 Quarter 1: Earning Per Share -0.28 (USD).Trend:Decrease 97.58% than previous quarter
Year 2021 Quarter 2: Earning Per Share -1.09 (USD).Trend:Increase 289.29% than previous quarter

Overall: increasing (-90.57%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2020 to Q2 2021 show severe declines in working capital efficiency. Liabilities on revenue and current assets on revenue both decreased dramatically (-100.0% for both), highlighting critical liquidity concerns.  Cost efficiency, as measured by the ratio of retained earnings to revenue, exhibits dramatic negative changes (-100.0%) and a high degree of variability.  Investment efficiency, characterized by retained earnings on assets, shows a moderate decrease (21.81%) with high volatility. Earnings per share also experienced a significant decline (-90.57%).  This combination of negative trends warrants immediate attention and investigation of potential underlying problems.