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 44.63 (%).Trend:Decrease 29.99% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 154.03 (%).Trend:Increase 245.13% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 71.31 (%).Trend:Decrease 53.7% than previous quarter

Overall: increasing (59.78%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 31.1 (%).Trend:Decrease 45.29% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 55.14 (%).Trend:Increase 77.3% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 30.57 (%).Trend:Decrease 44.56% than previous quarter

Overall: decreasing (-1.7%). 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 -131.03 (%).Trend:Decrease 5.36% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -244.24 (%).Trend:Increase 86.4% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -121.14 (%).Trend:Decrease 50.4% than previous quarter

Overall: increasing (-7.55%). 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 -33.88 (%).Trend:Increase 58.47% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -37.76 (%).Trend:Increase 11.45% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -41.53 (%).Trend:Increase 9.98% than previous quarter

Overall: decreasing (22.58%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements from Q3 2020 to Q2 2021 present a picture of fluctuating performance.  Liabilities on revenue increased significantly but had high variability. Current assets on revenue exhibited a decline but with substantial swings. The ratio of retained earnings to revenue showed an overall positive trend but with large fluctuations, raising questions about profitability patterns.  Investment efficiency also experienced large swings, illustrating volatile asset management.  No earnings per share data is included. The significant quarter-to-quarter variations necessitate further investigation into operational issues causing these inconsistencies.