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 10282200000.0 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 9772700000.0 (%).Trend:Decrease 4.96% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 10211200000.0 (%).Trend:Increase 4.49% than previous quarter

Overall: decreasing (-0.69%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 22024500000.0 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 22140000000.0 (%).Trend:Increase 0.52% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 21231000000.0 (%).Trend:Decrease 4.11% than previous quarter

Overall: decreasing (-3.6%). 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 -15895700000.0 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -28921100000.0 (%).Trend:Increase 81.94% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -30799400000.0 (%).Trend:Increase 6.49% than previous quarter

Overall: decreasing (93.76%). 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 -9.28 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -18.63 (%).Trend:Increase 100.75% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -20.28 (%).Trend:Increase 8.86% than previous quarter

Overall: decreasing (118.53%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share 3.0 (USD).Trend:Increase 0% than previous quarter
Year 2021 Quarter 1: Earning Per Share -0.48 (USD).Trend:Decrease 116.0% than previous quarter
Year 2021 Quarter 2: Earning Per Share -1.15 (USD).Trend:Increase 139.58% than previous quarter

Overall: decreasing (-138.33%). Fluctuation: **Significant** (high variation).



Financial statements for Q3 2020 to Q2 2021 reveal trends in working capital, cost, and investment efficiency. Liabilities on revenue decreased slightly (-0.69%) with little variation. Current assets on revenue also decreased (-3.6%). The ratio of retained earnings to revenue decreased significantly (93.76%) with high variability. Investment efficiency (retained earnings on assets) showed a significant decrease (118.53%), demonstrating substantial fluctuation. Earnings per share also decreased considerably (-138.33%).