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 1247.69 (%).Trend:Decrease 71.19% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 861.74 (%).Trend:Decrease 30.93% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 626.98 (%).Trend:Decrease 27.24% than previous quarter

Overall: decreasing (-49.75%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 1679.1 (%).Trend:Decrease 85.62% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 5589.32 (%).Trend:Increase 232.88% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 1585.13 (%).Trend:Decrease 71.64% than previous quarter

Overall: decreasing (-5.6%). 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 -16461.15 (%).Trend:Decrease 76.48% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -11351.96 (%).Trend:Decrease 31.04% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -4378.57 (%).Trend:Decrease 61.43% than previous quarter

Overall: increasing (-73.4%). 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 -203.14 (%).Trend:Increase 16.57% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -98.68 (%).Trend:Decrease 51.42% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -77.85 (%).Trend:Decrease 21.11% than previous quarter

Overall: increasing (-61.68%). Fluctuation: **Significant** (high variation).

Earning Per Share


Analyzing Q3 2020 to Q2 2021 financial performance, liabilities on revenue decreased (-49.75%) with considerable quarter-to-quarter fluctuations.  Current assets on revenue also decreased (-5.6%), but with a significant increase in Q1 2021 compared to Q4 2020.  The ratio of retained earnings to revenue increased (-73.4%), exhibiting large swings. Investment efficiency also increased (-61.68%) with notable volatility.