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 116.12 (%).Trend:Decrease 42.49% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 256.33 (%).Trend:Increase 120.75% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 109.7 (%).Trend:Decrease 57.2% than previous quarter

Overall: decreasing (-5.53%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 150.15 (%).Trend:Decrease 45.03% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 367.17 (%).Trend:Increase 144.54% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 174.03 (%).Trend:Decrease 52.6% than previous quarter

Overall: increasing (15.9%). 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 -111.98 (%).Trend:Decrease 42.27% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -197.02 (%).Trend:Increase 75.94% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -76.32 (%).Trend:Decrease 61.26% than previous quarter

Overall: increasing (-31.84%). 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 -20.28 (%).Trend:Increase 2.06% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -17.8 (%).Trend:Decrease 12.23% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -15.19 (%).Trend:Decrease 14.66% than previous quarter

Overall: increasing (-25.1%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial data from Q3 2020 to Q2 2021 shows considerable volatility. Liabilities on revenue exhibited a significant decreasing trend, while current assets on revenue saw an overall increasing trend, but with large fluctuations between quarters. Cost efficiency, indicated by the ratio of retained earnings to revenue, experienced significant, inconsistent changes. Similarly, investment efficiency, gauged by retained earnings on assets, displayed substantial variations. These data patterns strongly suggest a need for further analysis to pinpoint the specific drivers of these fluctuations.