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).



Financial data for Q3 2020 to Q2 2021 shows considerable volatility. The ratio of retained earnings to revenue decreased dramatically, fluctuating greatly.  Retained earnings on assets also decreased, with significant variations.  Earnings per share exhibited an overall increase, but with substantial quarter-to-quarter volatility. Lack of data on working capital, cost efficiency, investment efficiency, and SG&A expenses prevents a thorough analysis, but the results suggest potential operational or market issues requiring further investigation.