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 5481600000.0 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 6401000000.0 (%).Trend:Increase 16.77% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 6601600000.0 (%).Trend:Increase 3.13% than previous quarter

Overall: increasing (20.43%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 50682700000.0 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 63231600000.0 (%).Trend:Increase 24.76% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 61629200000.0 (%).Trend:Decrease 2.53% than previous quarter

Overall: increasing (21.6%). 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 -60270000000.0 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -72190000000.0 (%).Trend:Increase 19.78% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -77720000000.0 (%).Trend:Increase 7.66% than previous quarter

Overall: decreasing (28.95%). 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 -100.93 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -92.52 (%).Trend:Decrease 8.33% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -102.82 (%).Trend:Increase 11.13% than previous quarter

Overall: decreasing (1.87%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial data from Q3 2020 to Q2 2021 shows a mixed picture. Liabilities on revenue and current assets on revenue are increasing. However, the ratio of retained earnings to revenue and retained earnings on assets are decreasing significantly.  Overall, the results suggest an increasing trend in some areas but a decreasing trend in cost efficiency and investment efficiency.