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 shows significant fluctuation in key financial ratios. The ratio of retained earnings to revenue exhibits substantial variation, displaying increases and decreases across the periods.  The selling, general, and administrative (SG&A) expense ratio also demonstrates a decreasing trend, though with notable fluctuations.  Investment efficiency, as measured by retained earnings on assets, exhibits a somewhat increasing trend with significant variability.  Further analysis is required to identify the underlying causes of these fluctuations and their impact on the company's financial health.