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 -182.69 (%).Trend:Decrease 13.3% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -648.08 (%).Trend:Increase 254.74% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -254.93 (%).Trend:Decrease 60.66% than previous quarter

Overall: decreasing (39.54%). 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 -16.09 (%).Trend:Increase 11.66% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -18.84 (%).Trend:Increase 17.09% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -19.56 (%).Trend:Increase 3.82% than previous quarter

Overall: decreasing (21.57%). Fluctuation: **Significant** (high variation).

Earning Per Share


The financial performance from Q3 2020 to Q2 2021 reveals significant fluctuations in key metrics. The ratio of retained earnings to revenue showed a downward trend (39.54%) with major quarter-to-quarter variation, particularly a large increase in Q1 2021.  Likewise, retained earnings on assets also decreased (21.57%), displaying significant volatility. Further examination of working capital and cost efficiency is required to gain a complete picture. Information on the selling, general, and administrative (SG&A) expense ratio and earnings per share is absent.