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 49.56 (%).Trend:Decrease 31.4% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 129.01 (%).Trend:Increase 160.31% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 67.31 (%).Trend:Decrease 47.83% than previous quarter

Overall: increasing (35.82%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 125.77 (%).Trend:Decrease 36.08% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 294.15 (%).Trend:Increase 133.88% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 142.4 (%).Trend:Decrease 51.59% than previous quarter

Overall: increasing (13.22%). 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 47.06 (%).Trend:Decrease 35.56% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 108.52 (%).Trend:Increase 130.6% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 58.68 (%).Trend:Decrease 45.93% than previous quarter

Overall: increasing (24.69%). 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 22.75 (%).Trend:Decrease 5.44% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 22.26 (%).Trend:Decrease 2.15% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 23.4 (%).Trend:Increase 5.12% than previous quarter

Overall: increasing (2.86%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share -0.82 (USD).Trend:Increase 41.38% than previous quarter
Year 2021 Quarter 1: Earning Per Share -0.08 (USD).Trend:Decrease 90.24% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.38 (USD).Trend:Decrease 575.0% than previous quarter

Overall: increasing (-146.34%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2020 to Q2 2021 show significant volatility. Working capital efficiency, measured by liabilities and current assets over revenue, demonstrates an increase, yet with considerable fluctuation. Cost efficiency, using the ratio of retained earnings to revenue, also increases with noteworthy variability. Investment efficiency, however, shows a stable, but decreasing trend, while earnings per share display an increase that's markedly volatile.  These results demand a thorough examination of underlying factors and their impact on the overall financial health of the company.