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 47100000000.0 (%).Trend:Decrease 3.52% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 30520000000.0 (%).Trend:Decrease 35.2% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 36950000000.0 (%).Trend:Increase 21.07% than previous quarter

Overall: decreasing (-21.55%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 80660000000.0 (%).Trend:Decrease 1.36% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 34680000000.0 (%).Trend:Decrease 57.0% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 53260000000.0 (%).Trend:Increase 53.58% than previous quarter

Overall: decreasing (-33.97%). Fluctuation: **Significant** (high 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 35760000000.0 (%).Trend:Increase 13.56% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 20140000000.0 (%).Trend:Decrease 43.68% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 30950000000.0 (%).Trend:Increase 53.67% than previous quarter

Overall: decreasing (-13.45%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 8530000000.0 (%).Trend:Increase 83.44% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 3020000000.0 (%).Trend:Decrease 64.6% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 6360000000.0 (%).Trend:Increase 110.6% than previous quarter

Overall: decreasing (-25.44%). 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 10.96 (%).Trend:Increase 11.95% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 7.23 (%).Trend:Decrease 34.03% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 10.42 (%).Trend:Increase 44.12% than previous quarter

Overall: decreasing (-4.93%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share -2.5 (USD).Trend:Decrease 30.36% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.93 (USD).Trend:Decrease 137.2% than previous quarter
Year 2021 Quarter 2: Earning Per Share 3.72 (USD).Trend:Increase 300.0% than previous quarter

Overall: increasing (-248.8%). Fluctuation: **Significant** (high variation).



Working capital efficiency shows a mixed trend. Liabilities on revenue decreased by -21.55% overall, with fluctuations categorized as "Neutral".  Current assets on revenue also decreased by -33.97%, but with significant fluctuations. Cost efficiency metrics, such as the ratio of retained earnings to revenue, decreased by -13.45% with high variations.  The SG&A expense ratio saw a -25.44% decrease, and its fluctuations were significant. Investment efficiency, measured by retained earnings on assets, decreased by -4.93%, with "Neutral" fluctuations. Earnings per share increased overall with significant variability.