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 1372600000.0 (%).Trend:Decrease 27.67% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 1483100000.0 (%).Trend:Increase 8.05% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 1249700000.0 (%).Trend:Decrease 15.74% than previous quarter

Overall: decreasing (-8.95%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 5840900000.0 (%).Trend:Increase 2.44% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 7519600000.0 (%).Trend:Increase 28.74% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 11127000000.0 (%).Trend:Increase 47.97% than previous quarter

Overall: increasing (90.5%). 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 -39273500000.0 (%).Trend:Increase 2.31% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -40872000000.0 (%).Trend:Increase 4.07% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -41950400000.0 (%).Trend:Increase 2.64% than previous quarter

Overall: decreasing (6.82%). 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 -207.89 (%).Trend:Increase 1.88% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -197.24 (%).Trend:Decrease 5.12% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -173.22 (%).Trend:Decrease 12.18% than previous quarter

Overall: increasing (-16.68%). Fluctuation: **Significant** (high variation).

Earning Per Share


Analysis of financial statements from Q3 2020 to Q2 2021 reveals a mixed trend. Liabilities on revenue decreased by 8.95%, showing little fluctuation.  Current assets on revenue, however, exhibited a substantial increase of 90.5%, displaying significant fluctuation. Cost efficiency, measured by the ratio of retained earnings to revenue, decreased by 6.82%, with significant volatility. Investment efficiency, as measured by retained earnings on assets, showed a fluctuating overall increase of -16.68%. These results point towards ongoing growth in current assets but potentially strained cost management.