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 29346900000.0 (%).Trend:Decrease 2.98% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 30795600000.0 (%).Trend:Increase 4.94% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 40416900000.0 (%).Trend:Increase 31.24% than previous quarter

Overall: increasing (37.72%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 57916600000.0 (%).Trend:Increase 0.36% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 62424400000.0 (%).Trend:Increase 7.78% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 71648600000.0 (%).Trend:Increase 14.78% than previous quarter

Overall: increasing (23.71%). 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 -57731300000.0 (%).Trend:Increase 3.48% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -67938200000.0 (%).Trend:Increase 17.68% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -69992200000.0 (%).Trend:Increase 3.02% than previous quarter

Overall: decreasing (21.24%). 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 -68.34 (%).Trend:Increase 4.82% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -78.27 (%).Trend:Increase 14.53% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -73.39 (%).Trend:Decrease 6.23% than previous quarter

Overall: decreasing (7.39%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial data from Q3 2020 to Q2 2021 shows increasing liabilities on revenue (37.72%) with moderate variation. Current assets on revenue also show a significant increase (23.71%) with moderate fluctuation.  The ratio of retained earnings to revenue demonstrates a considerable decrease (21.24%) with significant fluctuation.  Investment efficiency, measured by retained earnings on assets, shows a decrease (7.39%) with significant fluctuation.  No data is available for the Selling, General & Administrative (SG&A) expense ratio or earnings per share. The financial performance indicates some improvement in working capital and asset management, but cost and investment efficiency remain volatile.