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 3287600000.0 (%).Trend:Increase 50.26% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 3510100000.0 (%).Trend:Increase 6.77% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 4017000000.0 (%).Trend:Increase 14.44% than previous quarter

Overall: increasing (22.19%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 21806700000.0 (%).Trend:Increase 54.95% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 17844600000.0 (%).Trend:Decrease 18.17% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 18203700000.0 (%).Trend:Increase 2.01% than previous quarter

Overall: decreasing (-16.52%). 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 -4278400000.0 (%).Trend:Increase 6.83% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -8383000000.0 (%).Trend:Increase 95.94% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -8831400000.0 (%).Trend:Increase 5.35% than previous quarter

Overall: decreasing (106.42%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 2405200000.0 (%).Trend:Increase 53.86% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 946400000.0 (%).Trend:Decrease 60.65% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 1887400000.0 (%).Trend:Increase 99.43% than previous quarter

Overall: decreasing (-21.53%). 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 -13.77 (%).Trend:Decrease 19.66% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -30.92 (%).Trend:Increase 124.55% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -32.27 (%).Trend:Increase 4.37% than previous quarter

Overall: decreasing (134.35%). Fluctuation: **Significant** (high variation).

Earning Per Share


From Q3 2020 to Q2 2021, liabilities on revenue increased 22.19% with moderate fluctuation, while current assets on revenue decreased 16.52%, also with moderate fluctuation. Cost efficiency shows a significant decrease of 106.42% in the ratio of retained earnings to revenue (high variation) and a decrease of 21.53% in the SG&A expense ratio (high variation).  Retained earnings on assets decreased 134.35% with significant fluctuation.