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


Financial performance from Q3 2020 to Q2 2021 demonstrates significant volatility in key metrics.  Working capital efficiency exhibits substantial increases in both liabilities and current assets on revenue, yet with substantial variations. Cost efficiency, measured by the retained earnings to revenue ratio, displays a decreasing trend with considerable volatility. Investment efficiency (retained earnings on assets) also displays significant variation, albeit with a generally increasing trend. The data strongly indicates the need for further investigation into the factors driving these substantial fluctuations.