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 52.26 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 149.8 (%).Trend:Increase 186.64% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 72.53 (%).Trend:Decrease 51.58% than previous quarter

Overall: increasing (38.79%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 73.45 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 242.73 (%).Trend:Increase 230.47% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 120.8 (%).Trend:Decrease 50.23% than previous quarter

Overall: increasing (64.47%). 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 -41.08 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -118.31 (%).Trend:Increase 188.0% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -54.68 (%).Trend:Decrease 53.78% than previous quarter

Overall: decreasing (33.11%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 24.24 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 22.77 (%).Trend:Decrease 6.06% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 22.12 (%).Trend:Decrease 2.85% than previous quarter

Overall: decreasing (-8.75%). Fluctuation: **Little** (low variation).


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 -26.39 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -25.18 (%).Trend:Decrease 4.59% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -24.19 (%).Trend:Decrease 3.93% than previous quarter

Overall: increasing (-8.34%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements from Q3 2020 to Q2 2021 display data on working capital efficiency, liabilities on revenue, cost efficiency, the ratio of retained earnings to revenue, the SG&A expense ratio, investment efficiency, retained earnings on assets, and earnings per share. Liabilities and current assets on revenue are significantly volatile but increasing overall.  Cost efficiency (ratio of retained earnings to revenue) is decreasing with significant fluctuation.  SG&A and investment efficiency show decreasing trends with low variation.  Specific figures and potential outliers need analysis.