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 116.12 (%).Trend:Decrease 42.49% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 256.33 (%).Trend:Increase 120.75% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 109.7 (%).Trend:Decrease 57.2% than previous quarter

Overall: decreasing (-5.53%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 150.15 (%).Trend:Decrease 45.03% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 367.17 (%).Trend:Increase 144.54% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 174.03 (%).Trend:Decrease 52.6% than previous quarter

Overall: increasing (15.9%). 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 -111.98 (%).Trend:Decrease 42.27% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -197.02 (%).Trend:Increase 75.94% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -76.32 (%).Trend:Decrease 61.26% than previous quarter

Overall: increasing (-31.84%). 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 -20.28 (%).Trend:Increase 2.06% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -17.8 (%).Trend:Decrease 12.23% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -15.19 (%).Trend:Decrease 14.66% than previous quarter

Overall: increasing (-25.1%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial performance from Q3 2020 to Q2 2021 showcases significant fluctuations across key metrics.  Liabilities on revenue and current assets on revenue both demonstrated substantial decreases and increases, with a volatile pattern.  Cost efficiency, measured by the ratio of retained earnings to revenue, displays a significant increase, but also a significant fluctuation. Investment efficiency, measured by retained earnings on assets, likewise, reveals substantial variance in the trend. This volatile performance needs further investigation to understand the underlying causes.