Working Capital Efficiency
The data from Quater 3 in 2020 to Quater 2 in 2021 includes 3 quarters.

Liabilities on Revenue
Current assets on Revenue

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 -480.82 (%).Trend:Decrease 16.4% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -1889.32 (%).Trend:Increase 292.94% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -732.42 (%).Trend:Decrease 61.23% than previous quarter

Overall: decreasing (52.33%). 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 -52.28 (%).Trend:Increase 21.52% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -57.34 (%).Trend:Increase 9.68% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -55.81 (%).Trend:Decrease 2.67% than previous quarter

Overall: decreasing (6.75%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share -41.92 (USD).Trend:Increase 37.62% than previous quarter
Year 2021 Quarter 1: Earning Per Share -1.1 (USD).Trend:Decrease 97.38% than previous quarter
Year 2021 Quarter 2: Earning Per Share -13.21 (USD).Trend:Increase 1100.91% than previous quarter

Overall: increasing (-68.49%). Fluctuation: **Significant** (high variation).



Financial statements for Q3 2020 to Q2 2021 reveal key performance indicators.  The ratio of retained earnings to revenue shows a downward trend with high volatility.  Retained earnings on assets also show a decreasing trend with significant fluctuations. Earnings per share reveal an overall increasing trend, but with highly volatile quarter-to-quarter variations. The data indicates potential financial instability or significant operational shifts.