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 11010800000.0 (%).Trend:Increase 4.78% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 11243700000.0 (%).Trend:Increase 2.12% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 12539700000.0 (%).Trend:Increase 11.53% than previous quarter

Overall: increasing (13.89%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 84165500000.0 (%).Trend:Increase 48.1% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 93771000000.0 (%).Trend:Increase 11.41% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 70407000000.0 (%).Trend:Decrease 24.92% than previous quarter

Overall: decreasing (-16.35%). 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 -54568800000.0 (%).Trend:Decrease 53.74% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -73107000000.0 (%).Trend:Increase 33.97% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -83951400000.0 (%).Trend:Increase 14.83% than previous quarter

Overall: decreasing (53.85%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 11520300000.0 (%).Trend:Increase 48.02% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 4200200000.0 (%).Trend:Decrease 63.54% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 9128800000.0 (%).Trend:Increase 117.34% than previous quarter

Overall: decreasing (-20.76%). 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 -35.02 (%).Trend:Decrease 75.73% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -44.98 (%).Trend:Increase 28.44% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -53.51 (%).Trend:Increase 18.96% than previous quarter

Overall: decreasing (52.8%). Fluctuation: **Significant** (high variation).

Earning Per Share


The analysis from Q3 2020 to Q2 2021 shows Liabilities on Revenue increasing steadily (13.89%), while Current assets on Revenue decreased (-16.35%). Cost efficiency metrics, notably the Ratio of Retained Earnings to Revenue (-53.85%) and SG&A Expense Ratio (-20.76%), displayed significant negative trends and high volatility.  Retained Earning on Assets also showed a significant decrease (52.8%).