Working Capital Efficiency
The data from Quater 3 in 2020 to Quater 2 in 2021 includes 3 quarters.

Liabilities on Revenue
Current assets on Revenue

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 -152.48 (%).Trend:Increase 1.43% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -1028.05 (%).Trend:Increase 574.22% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -390.09 (%).Trend:Decrease 62.06% than previous quarter

Overall: decreasing (155.83%). 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 -10.93 (%).Trend:Increase 27.54% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -25.04 (%).Trend:Increase 129.09% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -26.88 (%).Trend:Increase 7.35% than previous quarter

Overall: decreasing (145.93%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share -0.93 (USD).Trend:Increase 75.47% than previous quarter
Year 2021 Quarter 1: Earning Per Share -0.82 (USD).Trend:Decrease 11.83% than previous quarter
Year 2021 Quarter 2: Earning Per Share -0.92 (USD).Trend:Increase 12.2% than previous quarter

Overall: increasing (-1.08%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2020 to Q2 2021 display substantial volatility in key financial ratios.  The ratio of retained earnings to revenue decreased significantly, with substantial quarterly variations.  Investment efficiency and retained earnings on assets also experienced substantial decreases and significant fluctuations. Earnings per share, despite exhibiting volatility, show an overall slight positive trend.  The analysis indicates a need for in-depth investigation into the factors driving these drastic shifts in performance.