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 -208.88 (%).Trend:Decrease 3.83% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -1208.14 (%).Trend:Increase 478.39% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -421.46 (%).Trend:Decrease 65.11% than previous quarter

Overall: decreasing (101.77%). 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 -23.17 (%).Trend:Increase 18.64% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -28.71 (%).Trend:Increase 23.91% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -30.26 (%).Trend:Increase 5.4% than previous quarter

Overall: decreasing (30.6%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share -6.0 (USD).Trend:Increase 50.0% than previous quarter
Year 2021 Quarter 1: Earning Per Share -1.9 (USD).Trend:Decrease 68.33% than previous quarter
Year 2021 Quarter 2: Earning Per Share -2.95 (USD).Trend:Increase 55.26% than previous quarter

Overall: increasing (-50.83%). Fluctuation: **Significant** (high variation).



Analysis of Q3 2020 to Q2 2021 shows significant volatility.  The ratio of retained earnings to revenue decreased (101.77%), with a large increase in Q1 2021, followed by a sharp decline in Q2 2021. Retained earnings on assets also trend downward (30.6%), again with significant variance.  Earnings per share demonstrate a volatile trend (increasing -50.83%), with dramatic changes between quarters. Overall, the financial performance shows instability and large fluctuations.