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 20.88 (%).Trend:Decrease 16.75% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 81.51 (%).Trend:Increase 290.37% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 47.12 (%).Trend:Decrease 42.19% than previous quarter

Overall: increasing (125.67%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 54.89 (%).Trend:Decrease 32.85% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 177.55 (%).Trend:Increase 223.47% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 222.75 (%).Trend:Increase 25.46% than previous quarter

Overall: increasing (305.81%). 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 -649.5 (%).Trend:Decrease 30.38% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -1830.12 (%).Trend:Increase 181.77% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -871.51 (%).Trend:Decrease 52.38% than previous quarter

Overall: decreasing (34.18%). 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 -532.12 (%).Trend:Increase 4.86% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -514.86 (%).Trend:Decrease 3.24% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -270.97 (%).Trend:Decrease 47.37% than previous quarter

Overall: increasing (-49.08%). Fluctuation: **Significant** (high variation).

Earning Per Share


Working capital efficiency displays significant fluctuations. Liabilities on revenue increased notably in Q1 2021, after a period of decline in Q3 2020. Current assets on revenue experienced substantial growth in Q1 2021, following a downward trend in Q3 2020.  Cost efficiency, as measured by the ratio of retained earnings to revenue, displays a significant overall downward trend from Q3 2020 to Q2 2021. Investment efficiency, as measured by retained earnings on assets, shows a slight overall decrease but substantial quarter-to-quarter variability.  Further data is crucial for evaluating long-term trends.