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 100.61 (%).Trend:Decrease 37.68% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 316.89 (%).Trend:Increase 214.97% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 163.13 (%).Trend:Decrease 48.52% than previous quarter

Overall: increasing (62.14%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 73.54 (%).Trend:Decrease 28.57% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 303.95 (%).Trend:Increase 313.31% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 126.29 (%).Trend:Decrease 58.45% than previous quarter

Overall: increasing (71.73%). 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 -127.78 (%).Trend:Decrease 35.24% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -346.53 (%).Trend:Increase 171.19% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -165.88 (%).Trend:Decrease 52.13% than previous quarter

Overall: decreasing (29.82%). 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 -138.59 (%).Trend:Decrease 9.36% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -97.76 (%).Trend:Decrease 29.46% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -109.43 (%).Trend:Increase 11.94% than previous quarter

Overall: increasing (-21.04%). Fluctuation: **Significant** (high variation).

Earning Per Share


From Q3 2020 to Q2 2021, liabilities on revenue increased significantly (62.14%), and current assets on revenue also increased (71.73%), both with significant fluctuation.  The ratio of retained earnings to revenue decreased (29.82%) with high variation.  Retained earnings on assets increased (-21.04%), showing significant fluctuation.  These trends indicate significant volatility in the company's financial performance.