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 181420000000.0 (%).Trend:Increase 14.15% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 250130000000.0 (%).Trend:Increase 37.87% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 279130000000.0 (%).Trend:Increase 11.59% than previous quarter

Overall: increasing (53.86%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 251450000000.0 (%).Trend:Increase 5.97% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 290650000000.0 (%).Trend:Increase 15.59% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 296150000000.0 (%).Trend:Increase 1.89% than previous quarter

Overall: increasing (17.78%). 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 81530000000.0 (%).Trend:Decrease 11.99% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 42320000000.0 (%).Trend:Decrease 48.09% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 34200000000.0 (%).Trend:Decrease 19.19% than previous quarter

Overall: decreasing (-58.05%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 18440000000.0 (%).Trend:Increase 44.74% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 4710000000.0 (%).Trend:Decrease 74.46% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 10570000000.0 (%).Trend:Increase 124.42% than previous quarter

Overall: decreasing (-42.68%). 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 12.5 (%).Trend:Decrease 13.13% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 6.28 (%).Trend:Decrease 49.76% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 5.04 (%).Trend:Decrease 19.75% than previous quarter

Overall: decreasing (-59.68%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share -4.28 (USD).Trend:Increase 38.96% than previous quarter
Year 2021 Quarter 1: Earning Per Share -1.34 (USD).Trend:Decrease 68.69% than previous quarter
Year 2021 Quarter 2: Earning Per Share -2.43 (USD).Trend:Increase 81.34% than previous quarter

Overall: increasing (-43.22%). Fluctuation: **Significant** (high variation).



Working capital efficiency shows increasing liabilities on revenue (53.86%) with moderate fluctuation.  Current assets on revenue also increased (17.78%) with low variation.  Cost efficiency shows a decreasing trend in retained earnings to revenue (-58.05%) and SG&A expense ratio (-42.68%), both with significant fluctuation.  Investment efficiency shows a decreasing trend in retained earnings on assets (-59.68%) and significant fluctuation.  Earnings per share show an increasing trend (-43.22%) with significant fluctuation.