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 135.81 (%).Trend:Increase 34.12% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 116.98 (%).Trend:Decrease 13.86% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 63.84 (%).Trend:Decrease 45.43% than previous quarter

Overall: decreasing (-52.99%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 244.61 (%).Trend:Increase 89.08% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 182.14 (%).Trend:Decrease 25.54% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 97.14 (%).Trend:Decrease 46.67% than previous quarter

Overall: decreasing (-60.29%). 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 -169.07 (%).Trend:Decrease 34.02% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -157.57 (%).Trend:Decrease 6.8% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -68.46 (%).Trend:Decrease 56.55% than previous quarter

Overall: increasing (-59.51%). 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 -31.34 (%).Trend:Decrease 74.65% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -37.69 (%).Trend:Increase 20.26% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -35.34 (%).Trend:Decrease 6.24% than previous quarter

Overall: decreasing (12.76%). Fluctuation: **Significant** (high variation).

Earning Per Share


The data reveals significant fluctuations in key financial metrics from Q3 2020 to Q2 2021.  Liabilities on revenue and current assets on revenue both decreased substantially, indicating potential issues with working capital efficiency.  While the ratio of retained earnings to revenue shows an overall increase, the significant fluctuation raises concerns. Retained earnings on assets also decreased, highlighting potential investment efficiency challenges.