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 84.18 (%).Trend:Decrease 34.09% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 245.64 (%).Trend:Increase 191.8% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 133.61 (%).Trend:Decrease 45.61% than previous quarter

Overall: increasing (58.72%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 124.36 (%).Trend:Decrease 40.74% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 351.24 (%).Trend:Increase 182.44% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 151.44 (%).Trend:Decrease 56.88% than previous quarter

Overall: increasing (21.78%). 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 -155.89 (%).Trend:Decrease 32.82% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -398.96 (%).Trend:Increase 155.92% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -195.48 (%).Trend:Decrease 51.0% than previous quarter

Overall: decreasing (25.4%). 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 -61.01 (%).Trend:Increase 3.04% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -61.67 (%).Trend:Increase 1.08% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -60.86 (%).Trend:Decrease 1.31% than previous quarter

Overall: increasing (-0.25%). Fluctuation: **Significant** (high variation).

Earning Per Share


Working capital efficiency shows significant fluctuation in liabilities and current assets on revenue.  Liabilities on revenue increased dramatically in Q1 2021, then decreased in Q2 2021, suggesting a volatile trend.  Current assets on revenue also increased substantially in Q1 2021, then decreased in Q2 2021.  Cost efficiency shows a decreasing trend in the ratio of retained earnings to revenue across the three quarters, with substantial fluctuations. Investment efficiency shows a slightly increasing trend in retained earnings on assets, though still with large variations.  Overall, financial performance shows substantial volatility, needing more detailed analysis for informed conclusions.