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 -14.84 (%).Trend:Decrease 36.96% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -26.36 (%).Trend:Increase 77.63% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -6.73 (%).Trend:Decrease 74.47% than previous quarter

Overall: increasing (-54.65%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 17.21 (%).Trend:Decrease 11.92% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 10.28 (%).Trend:Decrease 40.27% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 7.73 (%).Trend:Decrease 24.81% than previous quarter

Overall: decreasing (-55.08%). Fluctuation: **Significant** (high variation).


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 -1.1 (%).Trend:Increase 3.77% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -1.05 (%).Trend:Decrease 4.55% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -0.7 (%).Trend:Decrease 33.33% than previous quarter

Overall: increasing (-36.36%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial data from Q3 2020 to Q2 2021 reveals significant fluctuations in key financial ratios. The ratio of retained earnings to revenue displays a volatile trend with increases and decreases.  Similarly, the selling, general, and administrative (SG&A) expense ratio shows a consistent decrease but with considerable variation. Investment efficiency, as measured by retained earnings on assets, demonstrates an increasing trend, albeit with substantial fluctuations.  These fluctuations suggest a need for further investigation to understand the root causes and their implications for the company's financial health.