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 26385100000.0 (%).Trend:Increase 26.64% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 19181300000.0 (%).Trend:Decrease 27.3% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 25107800000.0 (%).Trend:Increase 30.9% than previous quarter

Overall: decreasing (-4.84%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 77801400000.0 (%).Trend:Increase 97.14% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 509618400000.0 (%).Trend:Increase 555.02% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 496641100000.0 (%).Trend:Decrease 2.55% than previous quarter

Overall: increasing (538.34%). 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 -140000000000.0 (%).Trend:Increase 0.0% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -199768400000.0 (%).Trend:Increase 42.69% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -209731900000.0 (%).Trend:Increase 4.99% than previous quarter

Overall: decreasing (49.81%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 4694800000.0 (%).Trend:Increase 43.7% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 2557900000.0 (%).Trend:Decrease 45.52% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 6423100000.0 (%).Trend:Increase 151.11% than previous quarter

Overall: increasing (36.81%). 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 -93.29 (%).Trend:Decrease 31.34% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -34.52 (%).Trend:Decrease 63.0% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -36.23 (%).Trend:Increase 4.95% than previous quarter

Overall: increasing (-61.16%). Fluctuation: **Significant** (high variation).

Earning Per Share


Working capital efficiency shows liabilities on revenue decreasing then increasing slightly, with significant overall fluctuation.  Current assets on revenue saw massive growth in Q1 2021 then decreased, reflecting notable overall variation. Cost efficiency indicates a declining trend in the ratio of retained earnings to revenue, while the SG&A expense ratio fluctuated widely, resulting in a net increase.  Investment efficiency demonstrates a consistently declining trend in retained earnings on assets, resulting in a considerable overall increase.