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 26.61 (%).Trend:Decrease 16.0% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 73.52 (%).Trend:Increase 176.29% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 41.38 (%).Trend:Decrease 43.72% than previous quarter

Overall: increasing (55.51%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 176.27 (%).Trend:Decrease 31.11% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 472.37 (%).Trend:Increase 167.98% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 243.05 (%).Trend:Decrease 48.55% than previous quarter

Overall: increasing (37.89%). 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 -98.62 (%).Trend:Decrease 36.68% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -264.09 (%).Trend:Increase 167.79% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -134.1 (%).Trend:Decrease 49.22% than previous quarter

Overall: decreasing (35.98%). 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 -37.95 (%).Trend:Decrease 6.57% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -36.21 (%).Trend:Decrease 4.58% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -35.94 (%).Trend:Decrease 0.75% than previous quarter

Overall: increasing (-5.3%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial data from Q3 2020 to Q2 2021 show substantial volatility in working capital, cost, and investment efficiency. Liabilities on revenue increased (55.51%) but with notable quarter-to-quarter variations. Current assets on revenue also increased (37.89%), showing high quarter-to-quarter differences.  Cost efficiency, as measured by the ratio of retained earnings to revenue, decreased (35.98%), with significant quarterly changes.  Investment efficiency, measured by retained earnings on assets, shows a slight increase (-5.3%), but considerable volatility.