Working Capital Efficiency
The data from Quater 3 in 2019 to Quater 2 in 2020 includes 3 quarters.

Liabilities on Revenue
Year 2019 Quarter 3: Liabilities on Revenue 89423000000.0 (%).Trend:Decrease 17.36% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 107753900000.0 (%).Trend:Increase 20.5% than previous quarter
Year 2020 Quarter 2: Liabilities on Revenue 101790000000.0 (%).Trend:Decrease 5.53% than previous quarter

Overall: increasing (13.83%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2019 Quarter 3: Current assets on Revenue 90164600000.0 (%).Trend:Decrease 14.44% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 100979000000.0 (%).Trend:Increase 11.99% than previous quarter
Year 2020 Quarter 2: Current assets on Revenue 93004900000.0 (%).Trend:Decrease 7.9% than previous quarter

Overall: increasing (3.15%). Fluctuation: **Little** (low variation).


Cost Efficiency
The data from Quater 3 in 2019 to Quater 2 in 2020 includes 3 quarters.

Ratio of Retained Earnings to Revenue
Year 2019 Quarter 3: Ratio of Retained Earnings to Revenue 52853800000.0 (%).Trend:Increase 4.76% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 16018900000.0 (%).Trend:Decrease 69.69% than previous quarter
Year 2020 Quarter 2: Ratio of Retained Earnings to Revenue 11638500000.0 (%).Trend:Decrease 27.35% than previous quarter

Overall: decreasing (-77.98%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2019 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 80497200000.0 (%).Trend:Increase 51.98% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 22519400000.0 (%).Trend:Decrease 72.02% than previous quarter
Year 2020 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 42652400000.0 (%).Trend:Increase 89.4% than previous quarter

Overall: decreasing (-47.01%). Fluctuation: **Significant** (high variation).


Invest Efficiency
The data from Quater 3 in 2019 to Quater 2 in 2020 includes 3 quarters.

Retained Earning on Assets
Year 2019 Quarter 3: Retained Earning on Assets 21.39 (%).Trend:Increase 12.11% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 7.2 (%).Trend:Decrease 66.34% than previous quarter
Year 2020 Quarter 2: Retained Earning on Assets 5.51 (%).Trend:Decrease 23.47% than previous quarter

Overall: decreasing (-74.24%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2019 Quarter 3: Earning Per Share 1.51 (USD).Trend:Increase 81.93% than previous quarter
Year 2021 Quarter 1: Earning Per Share -8.95 (USD).Trend:Decrease 692.72% than previous quarter
Year 2020 Quarter 2: Earning Per Share -9.94 (USD).Trend:Increase 11.06% than previous quarter

Overall: decreasing (-758.28%). Fluctuation: **Significant** (high variation).



Working capital efficiency shows increasing liabilities on revenue (13.83%) and current assets on revenue (3.15%) with little fluctuation.  Cost efficiency demonstrates a decreasing trend in the ratio of retained earnings to revenue (-77.98%), selling, general & administrative (SG&A) expense ratio (-47.01%), and retained earnings on assets (-74.24%), all with significant fluctuation.  Earnings per share are also decreasing significantly (-758.28%). The data spans Q3 2019 to Q2 2020.