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 5742000000.0 (%).Trend:Increase 20.68% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 4817800000.0 (%).Trend:Decrease 16.1% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 5164500000.0 (%).Trend:Increase 7.2% than previous quarter

Overall: decreasing (-10.06%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 8228500000.0 (%).Trend:Increase 21.98% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 8114400000.0 (%).Trend:Decrease 1.39% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 8470800000.0 (%).Trend:Increase 4.39% than previous quarter

Overall: increasing (2.94%). 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 -18433000000.0 (%).Trend:Decrease 4.5% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -33205200000.0 (%).Trend:Increase 80.14% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -32302600000.0 (%).Trend:Decrease 2.72% than previous quarter

Overall: decreasing (75.24%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 4478600000.0 (%).Trend:Increase 62.83% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 1378600000.0 (%).Trend:Decrease 69.22% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 2985200000.0 (%).Trend:Increase 116.54% than previous quarter

Overall: decreasing (-33.35%). 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 -83.9 (%).Trend:Decrease 12.58% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -152.48 (%).Trend:Increase 81.74% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -137.89 (%).Trend:Decrease 9.57% than previous quarter

Overall: decreasing (64.35%). 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 0.44 (USD).Trend:Decrease 56.0% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.82 (USD).Trend:Increase 86.36% than previous quarter

Overall: decreasing (-18.0%). Fluctuation: **Significant** (high variation).



Analyzing Q3 2020 to Q2 2021, liabilities on revenue showed a net decrease (-10.06%) with low fluctuation, while current assets on revenue saw a slight increase (2.94%), also with low fluctuation.  Cost efficiency and investment efficiency metrics exhibited significant volatility.  Specifically, the ratio of retained earnings to revenue and retained earnings on assets decreased substantially (-75.24% and -64.35% respectively).  Earnings per share also experienced a significant decrease (-18.0%).