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 24.22 (%).Trend:Decrease 31.81% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 63.9 (%).Trend:Increase 163.83% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 36.13 (%).Trend:Decrease 43.46% than previous quarter

Overall: increasing (49.17%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 92.57 (%).Trend:Increase 24.51% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 234.61 (%).Trend:Increase 153.44% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 88.38 (%).Trend:Decrease 62.33% than previous quarter

Overall: decreasing (-4.53%). 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 2.18 (%).Trend:Decrease 20.73% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 3.02 (%).Trend:Increase 38.53% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -2.3 (%).Trend:Decrease 176.16% than previous quarter

Overall: decreasing (-205.5%). 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 1.0 (%).Trend:Decrease 2.91% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 0.51 (%).Trend:Decrease 49.0% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -0.88 (%).Trend:Decrease 272.55% than previous quarter

Overall: decreasing (-188.0%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements from Q3 2020 to Q2 2021 show a complex picture of working capital efficiency. Liabilities on revenue increased overall, but with considerable quarterly fluctuation. Current assets on revenue, however, decreased overall with substantial quarterly variations.  Cost efficiency, measured by the ratio of retained earnings to revenue, also declined significantly, with substantial quarterly changes. Investment efficiency, as gauged by retained earnings on assets, experienced a substantial decrease with significant fluctuations across the period.  Overall, the financial health indicators demonstrate considerable volatility, requiring further analysis to understand underlying trends.