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 97.46 (%).Trend:Decrease 29.03% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 267.29 (%).Trend:Increase 174.26% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 146.37 (%).Trend:Decrease 45.24% than previous quarter

Overall: increasing (50.18%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 236.41 (%).Trend:Decrease 30.57% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 607.71 (%).Trend:Increase 157.06% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 314.08 (%).Trend:Decrease 48.32% than previous quarter

Overall: increasing (32.85%). Fluctuation: **Significant** (high 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 -153.63 (%).Trend:Decrease 32.39% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -404.93 (%).Trend:Increase 163.57% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -205.68 (%).Trend:Decrease 49.21% than previous quarter

Overall: decreasing (33.88%). 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 -57.6 (%).Trend:Decrease 2.17% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -59.57 (%).Trend:Increase 3.42% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -58.4 (%).Trend:Decrease 1.96% than previous quarter

Overall: decreasing (1.39%). Fluctuation: **Significant** (high variation).

Earning Per Share


Analysis of Q3 2020 to Q2 2021 financial data reveals significant fluctuations in key metrics. Liabilities on revenue and current assets on revenue show overall increases but with substantial quarter-to-quarter variations.  Conversely, the ratio of retained earnings to revenue demonstrates an overall decrease, also with high volatility. Retained earnings on assets decreased slightly.  Data gaps exist for SG&A expense ratio and earnings per share.