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 59.61 (%).Trend:Decrease 27.49% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 165.39 (%).Trend:Increase 177.45% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 92.9 (%).Trend:Decrease 43.83% than previous quarter

Overall: increasing (55.85%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 171.57 (%).Trend:Decrease 32.36% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 413.51 (%).Trend:Increase 141.02% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 217.13 (%).Trend:Decrease 47.49% than previous quarter

Overall: increasing (26.55%). 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 -72.89 (%).Trend:Decrease 33.19% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -205.36 (%).Trend:Increase 181.74% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -120.04 (%).Trend:Decrease 41.55% than previous quarter

Overall: decreasing (64.69%). 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 -33.0 (%).Trend:Decrease 2.11% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -36.45 (%).Trend:Increase 10.45% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -41.77 (%).Trend:Increase 14.6% than previous quarter

Overall: decreasing (26.58%). Fluctuation: **Significant** (high variation).

Earning Per Share


Analyzing Q3 2020 to Q2 2021 reveals significant fluctuations. Liabilities on Revenue increased by 55.85%, and Current Assets on Revenue increased by 26.55%, both demonstrating high variability.  The Ratio of Retained Earnings to Revenue decreased by 64.69% with significant volatility. Retained Earnings on Assets decreased by 26.58%, showing considerable fluctuation.  Earning Per Share data is missing.