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 liabilities on revenue increasing slightly with moderate variation. Current assets on revenue also show a general increase with moderate variation.  Cost efficiency indicates a significant decrease in the ratio of retained earnings to revenue and SG&A expense ratio, with significant fluctuation. Investment efficiency shows a notable decrease in retained earnings on assets with significant fluctuation. Earnings per share display a significant decrease with substantial fluctuation.