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


The provided data, spanning Q3 2020 to Q2 2021, reveals significant volatility in key financial ratios. Working Capital Efficiency shows increasing Liabilities on Revenue (47.91% overall) and Current Assets on Revenue (209.88%), both with substantial fluctuations. Cost Efficiency, indicated by the Ratio of Retained Earnings to Revenue, is decreasing (-62.4%) with high variation. Invest Efficiency, measured by Retained Earnings on Assets, is also decreasing (-40.47%) and experiences significant fluctuation. The consistent “Significant” fluctuation label across all metrics highlights instability in the company’s financial performance during this period. Data for SG&A and EPS are unavailable.