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 59.08 (%).Trend:Decrease 32.71% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 182.62 (%).Trend:Increase 209.11% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 86.12 (%).Trend:Decrease 52.84% than previous quarter

Overall: increasing (45.77%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 74.69 (%).Trend:Decrease 19.8% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 206.46 (%).Trend:Increase 176.42% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 104.91 (%).Trend:Decrease 49.19% than previous quarter

Overall: increasing (40.46%). 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 -47.97 (%).Trend:Decrease 36.8% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -91.9 (%).Trend:Increase 91.58% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -47.74 (%).Trend:Decrease 48.05% than previous quarter

Overall: increasing (-0.48%). 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 -6.64 (%).Trend:Decrease 5.01% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -4.22 (%).Trend:Decrease 36.45% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -4.43 (%).Trend:Increase 4.98% than previous quarter

Overall: increasing (-33.28%). Fluctuation: **Significant** (high variation).

Earning Per Share


From Q3 2020 to Q2 2021, significant fluctuations are observed across key metrics. Liabilities on Revenue and Current Assets on Revenue both increased (45.77% and 40.46% respectively), although with substantial quarterly variations.  The Ratio of Retained Earnings to Revenue shows a slight overall increase (-0.48%), despite marked quarter-to-quarter changes.  Retained Earning on Assets also increased (-33.28%), but this positive trend is accompanied by considerable instability. These results suggest considerable volatility requiring further analysis.