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 338300000000.0 (%).Trend:Decrease 26.95% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 540600000000.0 (%).Trend:Increase 59.8% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 522300000000.0 (%).Trend:Decrease 3.39% than previous quarter

Overall: increasing (54.39%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 375700000000.0 (%).Trend:Decrease 6.94% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 368800000000.0 (%).Trend:Decrease 1.84% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 474900000000.0 (%).Trend:Increase 28.77% than previous quarter

Overall: increasing (26.4%). 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 -30300000000.0 (%).Trend:Decrease 55.31% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -251600000000.0 (%).Trend:Increase 730.36% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -255200000000.0 (%).Trend:Increase 1.43% than previous quarter

Overall: decreasing (742.24%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 75500000000.0 (%).Trend:Increase 54.71% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 25100000000.0 (%).Trend:Decrease 66.75% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 50200000000.0 (%).Trend:Increase 100.0% than previous quarter

Overall: decreasing (-33.51%). 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 -1.19 (%).Trend:Decrease 53.88% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -9.72 (%).Trend:Increase 716.81% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -9.45 (%).Trend:Decrease 2.78% than previous quarter

Overall: decreasing (694.12%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share 1.36 (USD).Trend:Increase 202.22% than previous quarter
Year 2021 Quarter 1: Earning Per Share -4.21 (USD).Trend:Decrease 409.56% than previous quarter
Year 2021 Quarter 2: Earning Per Share -4.13 (USD).Trend:Decrease 1.9% than previous quarter

Overall: decreasing (-403.68%). Fluctuation: **Significant** (high variation).



Financial data from Q3 2020 to Q2 2021 shows highly variable performance. Liabilities on revenue increased, but with fluctuations, while current assets on revenue also demonstrated a mix of increases and decreases. Cost efficiency, as measured by the ratio of retained earnings to revenue, had drastic increases and decreases. The SG&A expense ratio exhibited substantial variability.  Investment efficiency and earnings per share both decreased markedly,  suggesting unstable asset management and profitability. The overall picture points towards instability in financial performance requiring further analysis of operational and profitability drivers.