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 31737600000.0 (%).Trend:Increase 7.97% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 38540800000.0 (%).Trend:Increase 21.44% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 31660300000.0 (%).Trend:Decrease 17.85% than previous quarter

Overall: decreasing (-0.24%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 59398700000.0 (%).Trend:Decrease 11.13% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 75337800000.0 (%).Trend:Increase 26.83% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 49124900000.0 (%).Trend:Decrease 34.79% than previous quarter

Overall: decreasing (-17.3%). 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 -41971600000.0 (%).Trend:Decrease 5.99% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -57230500000.0 (%).Trend:Increase 36.36% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -55663900000.0 (%).Trend:Decrease 2.74% than previous quarter

Overall: decreasing (32.62%). 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 -10.39 (%).Trend:Decrease 5.97% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -15.41 (%).Trend:Increase 48.32% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -16.26 (%).Trend:Increase 5.52% than previous quarter

Overall: decreasing (56.5%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share 0.68 (USD).Trend:Increase 51.11% than previous quarter
Year 2021 Quarter 1: Earning Per Share -1.05 (USD).Trend:Decrease 254.41% than previous quarter
Year 2021 Quarter 2: Earning Per Share -0.92 (USD).Trend:Decrease 12.38% than previous quarter

Overall: decreasing (-235.29%). Fluctuation: **Significant** (high variation).



Working capital efficiency from Q3 2020 to Q2 2021 indicates that liabilities on revenue decreased slightly.  Current assets on revenue, however, have shown an overall decline. Cost efficiency, measured by the ratio of retained earnings to revenue, decreased significantly, potentially signaling declining profitability.  Investment efficiency, as indicated by retained earnings on assets, also shows a considerable decrease. Earnings per share increased initially, then declined significantly, suggesting fluctuations in profitability.