Working Capital Efficiency
The data from Quater 3 in 2020 to Quater 2 in 2021 includes 3 quarters.

Liabilities on Revenue
Current assets on Revenue

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 -135.76 (%).Trend:Decrease 16.66% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -332.08 (%).Trend:Increase 144.61% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -163.38 (%).Trend:Decrease 50.8% than previous quarter

Overall: decreasing (20.34%). 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 -13.97 (%).Trend:Increase 13.21% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -16.57 (%).Trend:Increase 18.61% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -16.8 (%).Trend:Increase 1.39% than previous quarter

Overall: decreasing (20.26%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share -2.63 (USD).Trend:Increase 39.15% than previous quarter
Year 2021 Quarter 1: Earning Per Share -0.28 (USD).Trend:Decrease 89.35% than previous quarter
Year 2021 Quarter 2: Earning Per Share -0.61 (USD).Trend:Increase 117.86% than previous quarter

Overall: increasing (-76.81%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2020 to Q2 2021 show significant fluctuations in key metrics.  Retained earnings-to-revenue ratios exhibit substantial volatility, decreasing overall by 20.34%.  Investment efficiency and retained earnings on assets also display significant swings, both trending downward.  Earnings per share show an overall increasing trend, but with large quarterly variations, indicating a fluctuating performance.  Working capital and cost efficiency data are also present for this period, though further analysis requires more detailed figures.