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 15961600000.0 (%).Trend:Increase 0.6% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 16038400000.0 (%).Trend:Increase 0.48% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 14803200000.0 (%).Trend:Decrease 7.7% than previous quarter

Overall: decreasing (-7.26%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 40521900000.0 (%).Trend:Increase 40.06% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 39414500000.0 (%).Trend:Decrease 2.73% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 37487600000.0 (%).Trend:Decrease 4.89% than previous quarter

Overall: decreasing (-7.49%). 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 -42058900000.0 (%).Trend:Increase 4.69% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -44947200000.0 (%).Trend:Increase 6.87% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -46751800000.0 (%).Trend:Increase 4.01% than previous quarter

Overall: decreasing (11.16%). 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 -76.27 (%).Trend:Decrease 18.88% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -84.0 (%).Trend:Increase 10.14% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -91.4 (%).Trend:Increase 8.81% than previous quarter

Overall: decreasing (19.84%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share -1.0 (USD).Trend:Increase 0% than previous quarter
Year 2021 Quarter 1: Earning Per Share -0.5 (USD).Trend:Decrease 50.0% than previous quarter
Year 2021 Quarter 2: Earning Per Share -0.9 (USD).Trend:Increase 80.0% than previous quarter

Overall: increasing (-10.0%). Fluctuation: **Significant** (high variation).



Key insights from Q3 2020 to Q2 2021 reveal a decline in liabilities on revenue (-7.26%) and current assets on revenue (-7.49%), both with low fluctuation. Cost efficiency, as shown by the ratio of retained earnings to revenue, decreased significantly (-11.16%) with high variation. Investment efficiency, indicated by retained earnings on assets, also decreased significantly (-19.84%) with high variation. Earnings per share saw an overall increase of -10.0%, demonstrating significant fluctuation. SG&A expense ratio data is missing.