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 45.27 (%).Trend:Decrease 34.84% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 298.69 (%).Trend:Increase 559.8% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 141.45 (%).Trend:Decrease 52.64% than previous quarter

Overall: increasing (212.46%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 68.44 (%).Trend:Increase 49.89% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 251.08 (%).Trend:Increase 266.86% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 99.73 (%).Trend:Decrease 60.28% than previous quarter

Overall: increasing (45.72%). 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 32.68 (%).Trend:Decrease 47.36% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 74.84 (%).Trend:Increase 129.01% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 17.07 (%).Trend:Decrease 77.19% than previous quarter

Overall: decreasing (-47.77%). 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 10.81 (%).Trend:Decrease 33.23% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 4.73 (%).Trend:Decrease 56.24% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 2.33 (%).Trend:Decrease 50.74% than previous quarter

Overall: decreasing (-78.45%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements from Q3 2020 to Q2 2021 show significant instability across various metrics.  Liabilities and current assets on revenue both experienced substantial, fluctuating increases and decreases.  Cost efficiency, as measured by the retained earnings-to-revenue ratio, fell substantially.  Investment efficiency, calculated from retained earnings on assets, also exhibited a notable downward trend.  The financial performance during this period appears extremely volatile.