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 59.08 (%).Trend:Decrease 32.71% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 182.62 (%).Trend:Increase 209.11% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 86.12 (%).Trend:Decrease 52.84% than previous quarter

Overall: increasing (45.77%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 74.69 (%).Trend:Decrease 19.8% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 206.46 (%).Trend:Increase 176.42% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 104.91 (%).Trend:Decrease 49.19% than previous quarter

Overall: increasing (40.46%). 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 -47.97 (%).Trend:Decrease 36.8% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -91.9 (%).Trend:Increase 91.58% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -47.74 (%).Trend:Decrease 48.05% than previous quarter

Overall: increasing (-0.48%). 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 -6.64 (%).Trend:Decrease 5.01% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -4.22 (%).Trend:Decrease 36.45% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -4.43 (%).Trend:Increase 4.98% than previous quarter

Overall: increasing (-33.28%). Fluctuation: **Significant** (high variation).

Earning Per Share


Analysis of Q3 2020 to Q2 2021 reveals significant fluctuations in working capital efficiency.  Liabilities on Revenue and Current assets on Revenue show overall increases despite large quarter-to-quarter changes.  Ratio of Retained Earnings to Revenue shows minimal overall change but significant volatility. Retained Earning on Assets shows an overall increase, with significant fluctuation.  Data is incomplete, limiting thorough interpretation.