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 45120200000.0 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 44861400000.0 (%).Trend:Decrease 0.57% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 49968300000.0 (%).Trend:Increase 11.38% than previous quarter

Overall: increasing (10.74%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 41412800000.0 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 40405600000.0 (%).Trend:Decrease 2.43% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 43954600000.0 (%).Trend:Increase 8.78% than previous quarter

Overall: increasing (6.14%). 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 -166517500000.0 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -174678700000.0 (%).Trend:Increase 4.9% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -172641600000.0 (%).Trend:Decrease 1.17% than previous quarter

Overall: decreasing (3.68%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 24126900000.0 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 11648500000.0 (%).Trend:Decrease 51.72% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 23887200000.0 (%).Trend:Increase 105.07% than previous quarter

Overall: decreasing (-0.99%). 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 -29.6 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -31.54 (%).Trend:Increase 6.55% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -31.05 (%).Trend:Decrease 1.55% than previous quarter

Overall: decreasing (4.9%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial data from Q3 2020 to Q2 2021 shows a mixed picture of performance. Working capital efficiency, measured by liabilities and current assets on revenue, displays little fluctuation, with both showing slight increases. Cost efficiency, using the ratio of retained earnings to revenue, decreased, and the SG&A expense ratio, also experienced a decrease,  with significant variation. Investment efficiency, measured by retained earnings on assets, continued to decline. No data was supplied for earnings per share.