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 39.07 (%).Trend:Decrease 27.51% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 107.85 (%).Trend:Increase 176.04% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 47.52 (%).Trend:Decrease 55.94% than previous quarter

Overall: increasing (21.63%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 72.84 (%).Trend:Decrease 29.47% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 186.8 (%).Trend:Increase 156.45% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 94.08 (%).Trend:Decrease 49.64% than previous quarter

Overall: increasing (29.16%). 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 -28.27 (%).Trend:Decrease 43.05% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -28.17 (%).Trend:Decrease 0.35% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -7.41 (%).Trend:Decrease 73.7% than previous quarter

Overall: increasing (-73.79%). 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 -30.13 (%).Trend:Decrease 16.56% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -11.75 (%).Trend:Decrease 61.0% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -6.18 (%).Trend:Decrease 47.4% than previous quarter

Overall: increasing (-79.49%). Fluctuation: **Significant** (high variation).

Earning Per Share


Analyzing Q3 2020 to Q2 2021 data reveals substantial fluctuations. Liabilities on revenue increased (21.63%), while current assets showed a similar increase (29.16%), both with high variability. The ratio of retained earnings to revenue showed a substantial increase (-73.79%), highlighting potential operational issues. Retained earnings on assets also significantly increased (-79.49%), indicating a shift. The lack of SG&A and EPS data hinders a thorough assessment.