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 821600000.0 (%).Trend:Increase 3.22% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 677500000.0 (%).Trend:Decrease 17.54% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 647900000.0 (%).Trend:Decrease 4.37% than previous quarter

Overall: decreasing (-21.14%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 15233700000.0 (%).Trend:Decrease 3.75% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 12638800000.0 (%).Trend:Decrease 17.03% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 11862700000.0 (%).Trend:Decrease 6.14% than previous quarter

Overall: decreasing (-22.13%). Fluctuation: **Neutral** (moderate 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 -19417600000.0 (%).Trend:Increase 4.75% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue -22104400000.0 (%).Trend:Increase 13.84% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -23732400000.0 (%).Trend:Increase 7.37% than previous quarter

Overall: decreasing (22.22%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio

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 -70.4 (%).Trend:Increase 7.45% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets -86.89 (%).Trend:Increase 23.42% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -96.23 (%).Trend:Increase 10.75% than previous quarter

Overall: decreasing (36.69%). Fluctuation: **Significant** (high variation).

Earning Per Share


From Q3 2020 to Q2 2021, liabilities and current assets on revenue both decreased, showing moderate fluctuation.  However, the ratio of retained earnings to revenue and retained earnings on assets both experienced significant decreases (22.22% and 36.69% respectively), indicating considerable volatility and potential concern.