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 56.48 (%).Trend:Decrease 50.75% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 95.31 (%).Trend:Increase 68.75% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 46.05 (%).Trend:Decrease 51.68% than previous quarter

Overall: decreasing (-18.47%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 56.1 (%).Trend:Decrease 47.25% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 117.53 (%).Trend:Increase 109.5% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 62.21 (%).Trend:Decrease 47.07% than previous quarter

Overall: increasing (10.89%). 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 -2.18 (%).Trend:Decrease 63.42% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 18.89 (%).Trend:Decrease 966.51% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 12.96 (%).Trend:Decrease 31.39% than previous quarter

Overall: increasing (-694.5%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 50.31 (%).Trend:Decrease 9.29% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 38.43 (%).Trend:Decrease 23.61% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 40.85 (%).Trend:Increase 6.3% than previous quarter

Overall: decreasing (-18.8%). Fluctuation: **Neutral** (moderate variation).


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 -1.36 (%).Trend:Decrease 29.53% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 6.55 (%).Trend:Decrease 581.62% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 9.14 (%).Trend:Increase 39.54% than previous quarter

Overall: increasing (-772.06%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share -2.24 (USD).Trend:Decrease 4.68% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.69 (USD).Trend:Decrease 130.8% than previous quarter
Year 2021 Quarter 2: Earning Per Share 1.13 (USD).Trend:Increase 63.77% than previous quarter

Overall: increasing (-150.45%). Fluctuation: **Significant** (high variation).



The financial data (Q3 2020-Q2 2021) demonstrates considerable volatility.  Liabilities on Revenue showed an overall decrease, while Current Assets on Revenue increased. Cost efficiency metrics, particularly the Ratio of Retained Earnings to Revenue, exhibited extreme fluctuation and a substantial overall increase despite negative starting values.  SG&A expense ratios decreased moderately.  Investment efficiency metrics, Retained Earnings on Assets and Earnings Per Share, show sharp increases despite negative starting points and significant fluctuations.