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 13343200000.0 (%).Trend:Increase 2.83% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 25760100000.0 (%).Trend:Increase 93.06% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 28705200000.0 (%).Trend:Increase 11.43% than previous quarter

Overall: increasing (115.13%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 72692000000.0 (%).Trend:Increase 7.55% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 61726100000.0 (%).Trend:Decrease 15.09% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 66001300000.0 (%).Trend:Increase 6.93% than previous quarter

Overall: decreasing (-9.2%). Fluctuation: **Little** (low 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 -77246200000.0 (%).Trend:Decrease 3.49% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -93570100000.0 (%).Trend:Increase 21.13% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -96560100000.0 (%).Trend:Increase 3.2% than previous quarter

Overall: decreasing (25.0%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 10138600000.0 (%).Trend:Increase 46.09% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 3939100000.0 (%).Trend:Decrease 61.15% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 7973600000.0 (%).Trend:Increase 102.42% than previous quarter

Overall: decreasing (-21.35%). 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 -96.11 (%).Trend:Decrease 9.15% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -134.96 (%).Trend:Increase 40.42% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -130.57 (%).Trend:Decrease 3.25% than previous quarter

Overall: decreasing (35.85%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share 1.72 (USD).Trend:Increase 29.32% than previous quarter
Year 2021 Quarter 1: Earning Per Share -2.37 (USD).Trend:Decrease 237.79% than previous quarter
Year 2021 Quarter 2: Earning Per Share -2.73 (USD).Trend:Increase 15.19% than previous quarter

Overall: decreasing (-258.72%). Fluctuation: **Significant** (high variation).



From Q3 2020 to Q2 2021, liabilities on revenue increased significantly (115.13%), while current assets on revenue decreased by 9.2%, with low variation. The ratio of retained earnings to revenue decreased by 25%, showing significant variation.  SG&A expense ratio decreased by -21.35%, also with high variation. Retained earnings on assets decreased by 35.85%, and earnings per share decreased by -258.72%, both exhibiting significant variation.