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 44.3 (%).Trend:Decrease 42.59% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 144.31 (%).Trend:Increase 225.76% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 75.95 (%).Trend:Decrease 47.37% than previous quarter

Overall: increasing (71.44%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 147.09 (%).Trend:Decrease 45.01% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 340.81 (%).Trend:Increase 131.7% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 156.91 (%).Trend:Decrease 53.96% than previous quarter

Overall: increasing (6.68%). 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 -64.24 (%).Trend:Decrease 38.68% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -82.41 (%).Trend:Increase 28.28% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -30.78 (%).Trend:Decrease 62.65% than previous quarter

Overall: increasing (-52.09%). 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 -30.47 (%).Trend:Increase 8.24% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -17.96 (%).Trend:Decrease 41.06% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -14.35 (%).Trend:Decrease 20.1% than previous quarter

Overall: increasing (-52.9%). Fluctuation: **Significant** (high variation).

Earning Per Share


Analyzing Q3 2020 to Q2 2021 data reveals significant fluctuations. Liabilities on Revenue increased by 71.44%, Current assets on Revenue increased by 6.68%. The Ratio of Retained Earnings to Revenue increased by -52.09%, and Retained Earning on Assets increased by -52.9%.  High variability characterizes all metrics.