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 25.14 (%).Trend:Decrease 25.0% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 71.91 (%).Trend:Increase 186.04% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 39.44 (%).Trend:Decrease 45.15% than previous quarter

Overall: increasing (56.88%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 256.8 (%).Trend:Decrease 35.37% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 358.37 (%).Trend:Increase 39.55% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 174.35 (%).Trend:Decrease 51.35% than previous quarter

Overall: decreasing (-32.11%). 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 -12.86 (%).Trend:Decrease 31.38% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -48.31 (%).Trend:Increase 275.66% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -26.37 (%).Trend:Decrease 45.42% than previous quarter

Overall: decreasing (105.05%). 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 -4.41 (%).Trend:Increase 6.52% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -5.12 (%).Trend:Increase 16.1% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -5.64 (%).Trend:Increase 10.16% than previous quarter

Overall: decreasing (27.89%). Fluctuation: **Significant** (high variation).

Earning Per Share


Review of Q3 2020 to Q2 2021 data highlights considerable volatility. Liabilities on revenue increased significantly, while current assets on revenue decreased.  The ratio of retained earnings to revenue declined substantially. Retained earnings on assets also decreased, indicating inconsistent performance.  The significant fluctuations necessitate further investigation.