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 38951600000.0 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 36930800000.0 (%).Trend:Decrease 5.19% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 40904600000.0 (%).Trend:Increase 10.76% than previous quarter

Overall: increasing (5.01%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 65005300000.0 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 58447200000.0 (%).Trend:Decrease 10.09% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 56590000000.0 (%).Trend:Decrease 3.18% than previous quarter

Overall: decreasing (-12.95%). 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 -307680000000.0 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -312351800000.0 (%).Trend:Increase 1.52% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -317738100000.0 (%).Trend:Increase 1.72% than previous quarter

Overall: decreasing (3.27%). 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 -208.69 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -215.23 (%).Trend:Increase 3.13% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -217.03 (%).Trend:Increase 0.84% than previous quarter

Overall: decreasing (4.0%). Fluctuation: **Significant** (high variation).

Earning Per Share


The financial statements for Q3 2020 to Q2 2021 show a mixed performance.  Liabilities on revenue are increasing (5.01%) with minor fluctuations. Current assets on revenue are decreasing (-12.95%) with low fluctuation. The ratio of retained earnings to revenue exhibits a substantial decrease (3.27%) and significant fluctuation. Similarly, retained earning on assets are decreasing (4.0%) with significant fluctuation.  Further context is needed for a complete interpretation.