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 113.18 (%).Trend:Decrease 27.37% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 292.09 (%).Trend:Increase 158.08% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 167.4 (%).Trend:Decrease 42.69% than previous quarter

Overall: increasing (47.91%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 180.8 (%).Trend:Decrease 32.66% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 1107.83 (%).Trend:Increase 512.74% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 560.26 (%).Trend:Decrease 49.43% than previous quarter

Overall: increasing (209.88%). 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 -94.97 (%).Trend:Decrease 31.63% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -276.74 (%).Trend:Increase 191.4% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -154.23 (%).Trend:Decrease 44.27% than previous quarter

Overall: decreasing (62.4%). 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 -39.41 (%).Trend:Decrease 1.52% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -21.29 (%).Trend:Decrease 45.98% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -23.46 (%).Trend:Increase 10.19% than previous quarter

Overall: increasing (-40.47%). Fluctuation: **Significant** (high variation).

Earning Per Share


The financial statements from Q3 2020 to Q2 2021 show highly volatile performance.  Working capital efficiency metrics, while exhibiting increases in both liabilities and current assets on revenue, demonstrate considerable variation.  Cost efficiency, reflected in the decreasing trend of the retained earnings to revenue ratio, suggests potential issues, although significant volatility is present.  Investment efficiency (retained earnings on assets) also displays considerable fluctuation.  These results emphasize the need for further investigation into the underlying factors affecting these inconsistencies.