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 42.19 (%).Trend:Decrease 27.23% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 126.98 (%).Trend:Increase 200.97% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 61.42 (%).Trend:Decrease 51.63% than previous quarter

Overall: increasing (45.58%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 70.45 (%).Trend:Decrease 13.54% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 206.04 (%).Trend:Increase 192.46% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 102.3 (%).Trend:Decrease 50.35% than previous quarter

Overall: increasing (45.21%). 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 -4.81 (%).Trend:Decrease 48.67% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -12.43 (%).Trend:Increase 158.42% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -5.82 (%).Trend:Decrease 53.18% than previous quarter

Overall: decreasing (21.0%). 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 -3.63 (%).Trend:Decrease 31.51% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -2.81 (%).Trend:Decrease 22.59% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -2.66 (%).Trend:Decrease 5.34% than previous quarter

Overall: increasing (-26.72%). Fluctuation: **Significant** (high variation).

Earning Per Share


Analysis of Q3 2020 to Q2 2021 reveals significant fluctuations in key metrics.  Liabilities and current assets on revenue increased overall, suggesting potential working capital challenges.  The ratio of retained earnings to revenue decreased, indicating concerns about profitability.  Retained earnings on assets improved, though this needs further investigation.  Further data is needed to interpret the financial health fully.