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 50.34 (%).Trend:Decrease 25.43% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 114.16 (%).Trend:Increase 126.78% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 57.72 (%).Trend:Decrease 49.44% than previous quarter

Overall: increasing (14.66%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 166.85 (%).Trend:Decrease 27.04% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 593.65 (%).Trend:Increase 255.8% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 269.65 (%).Trend:Decrease 54.58% than previous quarter

Overall: increasing (61.61%). 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 -24.37 (%).Trend:Decrease 50.67% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -6.46 (%).Trend:Decrease 73.49% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -29.16 (%).Trend:Increase 351.39% than previous quarter

Overall: decreasing (19.66%). 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 -11.37 (%).Trend:Decrease 30.63% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -0.89 (%).Trend:Decrease 92.17% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -8.58 (%).Trend:Increase 864.04% than previous quarter

Overall: increasing (-24.54%). Fluctuation: **Significant** (high variation).

Earning Per Share


The period from Q3 2020 to Q2 2021 reveals significant fluctuations in several key financial metrics.  Liabilities on revenue showed an overall increase of 14.66%, while current assets on revenue increased by 61.61%. Both metrics exhibited substantial variability.  Conversely, the ratio of retained earnings to revenue decreased overall by 19.66%, demonstrating significant fluctuation. Retained earnings on assets, however, increased by -24.54%, also fluctuating significantly.