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 21.13 (%).Trend:Decrease 22.97% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 58.32 (%).Trend:Increase 176.01% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 29.55 (%).Trend:Decrease 49.33% than previous quarter

Overall: increasing (39.85%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 31.73 (%).Trend:Increase 46.56% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 58.7 (%).Trend:Increase 85.0% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 28.13 (%).Trend:Decrease 52.08% than previous quarter

Overall: decreasing (-11.35%). 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 -20.73 (%).Trend:Increase 55.28% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -55.84 (%).Trend:Increase 169.37% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -20.43 (%).Trend:Decrease 63.41% than previous quarter

Overall: increasing (-1.45%). 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 -25.84 (%).Trend:Increase 127.26% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -27.43 (%).Trend:Increase 6.15% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -20.01 (%).Trend:Decrease 27.05% than previous quarter

Overall: increasing (-22.56%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share -1.0 (USD).Trend:Increase 0% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.51 (USD).Trend:Decrease 151.0% than previous quarter
Year 2021 Quarter 2: Earning Per Share 1.17 (USD).Trend:Increase 129.41% than previous quarter

Overall: increasing (-217.0%). Fluctuation: **Significant** (high variation).



Financial data for Q3 2020 to Q2 2021 demonstrates substantial volatility.  Liabilities on revenue show a decreasing trend, followed by a significant increase, then a subsequent decrease. Current assets on revenue experienced an increase, a decrease, and further decrease. Cost efficiency, measured by the ratio of retained earnings to revenue, exhibits fluctuating trends, overall increasing but with negative percentages.  Investment efficiency, indicated by retained earnings on assets, also exhibits significant volatility.  Earnings per share are similarly volatile.  The data necessitates further analysis to pinpoint the driving forces of these variations.