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 11.84 (%).Trend:Decrease 41.96% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 70.73 (%).Trend:Increase 497.38% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 30.63 (%).Trend:Decrease 56.69% than previous quarter

Overall: increasing (158.7%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 99.89 (%).Trend:Decrease 27.29% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 454.9 (%).Trend:Increase 355.4% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 220.49 (%).Trend:Decrease 51.53% than previous quarter

Overall: increasing (120.73%). 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 136.99 (%).Trend:Decrease 28.56% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 443.96 (%).Trend:Increase 224.08% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 99.39 (%).Trend:Decrease 77.61% than previous quarter

Overall: decreasing (-27.45%). 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 38.16 (%).Trend:Increase 1.6% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 30.3 (%).Trend:Decrease 20.6% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 17.46 (%).Trend:Decrease 42.38% than previous quarter

Overall: decreasing (-54.25%). Fluctuation: **Significant** (high variation).

Earning Per Share


The provided financial statements for Q3 2020 to Q2 2021 reveal significant fluctuations in several key areas.  Working capital efficiency exhibits large increases and decreases in both liabilities and current assets on revenue, suggesting instability. Cost efficiency, as measured by the ratio of retained earnings to revenue, is declining substantially over the period.  Investment efficiency, measured by retained earnings on assets, is also decreasing overall.  The high variation in these metrics necessitates further investigation and context for a comprehensive interpretation.