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 95.02 (%).Trend:Decrease 32.6% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 278.55 (%).Trend:Increase 193.15% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 222.95 (%).Trend:Decrease 19.96% than previous quarter

Overall: increasing (134.63%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 122.62 (%).Trend:Decrease 51.03% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 454.64 (%).Trend:Increase 270.77% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 217.83 (%).Trend:Decrease 52.09% than previous quarter

Overall: increasing (77.65%). 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 -45.12 (%).Trend:Decrease 30.69% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -133.2 (%).Trend:Increase 195.21% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -71.45 (%).Trend:Decrease 46.36% than previous quarter

Overall: decreasing (58.36%). 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 -17.06 (%).Trend:Increase 18.47% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -14.44 (%).Trend:Decrease 15.36% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -14.78 (%).Trend:Increase 2.35% than previous quarter

Overall: increasing (-13.36%). Fluctuation: **Significant** (high variation).

Earning Per Share


Q3 2020 to Q2 2021 financial statements show significant fluctuation across various metrics. Working capital efficiency, measured by liabilities and current assets on revenue, shows an upward trend but with high variability across quarters. Cost efficiency, specifically the ratio of retained earnings to revenue, shows a considerable decrease, also with high volatility. Investment efficiency follows a similar pattern of decrease with substantial volatility. The SG&A expense ratio is missing.