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 719800000.0 (%).Trend:Increase 23.44% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 914400000.0 (%).Trend:Increase 27.04% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 1811900000.0 (%).Trend:Increase 98.15% than previous quarter

Overall: increasing (151.72%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 28765200000.0 (%).Trend:Decrease 3.65% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 40582600000.0 (%).Trend:Increase 41.08% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 36992700000.0 (%).Trend:Decrease 8.85% than previous quarter

Overall: increasing (28.6%). Fluctuation: **Neutral** (moderate 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 -6080000000.0 (%).Trend:Increase 18.7% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -8700000000.0 (%).Trend:Increase 43.09% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -10340000000.0 (%).Trend:Increase 18.85% than previous quarter

Overall: decreasing (70.07%). 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 -19.52 (%).Trend:Increase 21.24% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -19.64 (%).Trend:Increase 0.61% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -23.31 (%).Trend:Increase 18.69% than previous quarter

Overall: decreasing (19.42%). Fluctuation: **Significant** (high variation).

Earning Per Share


The analysis covers Q3 2020 to Q2 2021.  Liabilities on revenue showed significant (151.72%) overall increase with high fluctuation. Current assets on revenue increased by 28.6% with moderate variation.  The ratio of retained earnings to revenue decreased significantly (70.07%) with high fluctuation. Retained earnings on assets also decreased by 19.42% showing high variation.  Data errors and outliers must be excluded.