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 59.02 (%).Trend:Decrease 28.75% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 171.37 (%).Trend:Increase 190.36% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 95.23 (%).Trend:Decrease 44.43% than previous quarter

Overall: increasing (61.35%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 215.36 (%).Trend:Decrease 33.12% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 486.26 (%).Trend:Increase 125.79% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 240.87 (%).Trend:Decrease 50.46% than previous quarter

Overall: increasing (11.85%). 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 -74.13 (%).Trend:Decrease 32.97% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -179.95 (%).Trend:Increase 142.75% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -89.65 (%).Trend:Decrease 50.18% than previous quarter

Overall: decreasing (20.94%). 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 -24.94 (%).Trend:Increase 1.42% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -25.7 (%).Trend:Increase 3.05% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -26.3 (%).Trend:Increase 2.33% than previous quarter

Overall: decreasing (5.45%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statement responses indicate significant volatility across key metrics. Working capital efficiency fluctuates greatly, with liabilities on revenue showing a dramatic increase, then decrease, before rising again.  Current assets on revenue demonstrate a similar pattern of significant variation. Cost efficiency, as gauged by the ratio of retained earnings to revenue, reveals a clear decreasing trend, yet with substantial quarterly shifts. Investment efficiency, measured by retained earnings on assets, also shows a consistent decreasing trend, though with noticeable quarterly variations.  Detailed analysis is essential to pinpoint the drivers behind these changes.