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 237440000000.0 (%).Trend:Increase 196.87% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 79100000000.0 (%).Trend:Decrease 66.69% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 80500000000.0 (%).Trend:Increase 1.77% than previous quarter

Overall: decreasing (-66.1%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 153640000000.0 (%).Trend:Decrease 2.93% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 127210000000.0 (%).Trend:Decrease 17.2% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 127050000000.0 (%).Trend:Decrease 0.13% than previous quarter

Overall: decreasing (-17.31%). 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 -114410000000.0 (%).Trend:Increase 6.24% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -135340000000.0 (%).Trend:Increase 18.29% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -138200000000.0 (%).Trend:Increase 2.11% than previous quarter

Overall: decreasing (20.79%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 7730000000.0 (%).Trend:Increase 54.29% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 2170000000.0 (%).Trend:Decrease 71.93% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 4310000000.0 (%).Trend:Increase 98.62% than previous quarter

Overall: decreasing (-44.24%). 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 -23.54 (%).Trend:Increase 8.18% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -30.17 (%).Trend:Increase 28.16% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -31.03 (%).Trend:Increase 2.85% than previous quarter

Overall: decreasing (31.82%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share -17.83 (USD).Trend:Increase 3.9% than previous quarter
Year 2021 Quarter 1: Earning Per Share -0.81 (USD).Trend:Decrease 95.46% than previous quarter
Year 2021 Quarter 2: Earning Per Share -1.09 (USD).Trend:Increase 34.57% than previous quarter

Overall: increasing (-93.89%). Fluctuation: **Significant** (high variation).



Q3 2020 to Q2 2021 financial statements show a decrease in liabilities on revenue (-66.1%), with significant variation. Current assets on revenue also decreased by 17.31%, but with less fluctuation. Cost efficiency shows a decrease in the ratio of retained earnings to revenue (20.79%), again showing significant variation. The SG&A expense ratio decreased by 44.24%, also with high variability.  Investment efficiency shows a decrease in retained earnings on assets by 31.82%, with significant fluctuation. Earnings per share show an increase but with volatility (-93.89%).