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 volatility.  The ratio of retained earnings to revenue trends downward, but with substantial fluctuations.  Retained earnings on assets also display a negative overall trend despite significant quarter-to-quarter fluctuations. Earnings per share also trend upward with noticeable quarter-to-quarter variation.  These results underline considerable risks and uncertainty in the company's financial performance and suggest the need for further investigation.