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 52700000000.0 (%).Trend:Increase 3.8% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 43270000000.0 (%).Trend:Decrease 17.89% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 46760000000.0 (%).Trend:Increase 8.07% than previous quarter

Overall: decreasing (-11.27%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 93820000000.0 (%).Trend:Increase 5.69% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 77750000000.0 (%).Trend:Decrease 17.13% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 78220000000.0 (%).Trend:Increase 0.6% than previous quarter

Overall: decreasing (-16.63%). 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 -109770000000.0 (%).Trend:Increase 1.9% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -117510000000.0 (%).Trend:Increase 7.05% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -118300000000.0 (%).Trend:Increase 0.67% than previous quarter

Overall: decreasing (7.77%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 20530000000.0 (%).Trend:Increase 44.68% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 7650000000.0 (%).Trend:Decrease 62.74% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 16540000000.0 (%).Trend:Increase 116.21% than previous quarter

Overall: decreasing (-19.43%). 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 -18.7 (%).Trend:Increase 2.19% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -20.57 (%).Trend:Increase 10.0% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -20.5 (%).Trend:Decrease 0.34% than previous quarter

Overall: decreasing (9.63%). Fluctuation: **Significant** (high variation).

Earning Per Share


Working capital efficiency shows a slight decrease in liabilities and current assets on revenue.  Cost efficiency displays significant fluctuation in the ratio of retained earnings to revenue and the SG&A expense ratio.  Investment efficiency shows considerable fluctuation in retained earnings on assets.  Detailed financial data for earnings per share is absent.  Overall, there is a trend of decreasing efficiency in cost and investment areas, with working capital showing less volatile performance.