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 84.18 (%).Trend:Decrease 34.09% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 245.64 (%).Trend:Increase 191.8% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 133.61 (%).Trend:Decrease 45.61% than previous quarter

Overall: increasing (58.72%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 124.36 (%).Trend:Decrease 40.74% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 351.24 (%).Trend:Increase 182.44% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 151.44 (%).Trend:Decrease 56.88% than previous quarter

Overall: increasing (21.78%). 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 -155.89 (%).Trend:Decrease 32.82% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -398.96 (%).Trend:Increase 155.92% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -195.48 (%).Trend:Decrease 51.0% than previous quarter

Overall: decreasing (25.4%). 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 -61.01 (%).Trend:Increase 3.04% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -61.67 (%).Trend:Increase 1.08% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -60.86 (%).Trend:Decrease 1.31% than previous quarter

Overall: increasing (-0.25%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements from Q3 2020 to Q2 2021 display significant fluctuation in key metrics.  Working capital efficiency shows substantial shifts in liabilities and current assets relative to revenue, with large increases and decreases.  Cost efficiency reveals a concerning downward trend in the ratio of retained earnings to revenue, indicating potential issues with profitability.  Investment efficiency shows a near-flat trend in retained earnings on assets, but with notable quarter-to-quarter variations. The data signals a high degree of volatility in financial performance, demanding further investigation.