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 40.97 (%).Trend:Increase 18.96% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 87.95 (%).Trend:Increase 114.67% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 47.87 (%).Trend:Decrease 45.57% than previous quarter

Overall: increasing (16.84%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 99.55 (%).Trend:Decrease 31.34% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 631.47 (%).Trend:Increase 534.32% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 166.01 (%).Trend:Decrease 73.71% than previous quarter

Overall: increasing (66.76%). 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 -44.32 (%).Trend:Decrease 43.69% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -111.19 (%).Trend:Increase 150.88% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -44.1 (%).Trend:Decrease 60.34% than previous quarter

Overall: increasing (-0.5%). 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 -37.25 (%).Trend:Decrease 16.35% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -16.42 (%).Trend:Decrease 55.92% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -16.3 (%).Trend:Decrease 0.73% than previous quarter

Overall: increasing (-56.24%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements from Q3 2020 to Q2 2021 show significant fluctuations in working capital efficiency metrics. Liabilities on revenue increased by 16.84% overall, but with large quarter-to-quarter swings (from a 18.96% increase to a 45.57% decrease).  Current assets on revenue also trended upward (66.76%), but with equally substantial volatility (from a 31.34% decrease to a 534.32% increase). Cost efficiency, measured by the ratio of retained earnings to revenue, displayed a minor overall increase but major quarterly variations (from a 43.69% decrease to a 150.88% increase).  Investment efficiency, as measured by retained earnings on assets, decreased overall by 56.24%, but with a similar pattern of significant fluctuations.