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 19.21 (%).Trend:Decrease 37.22% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 43.07 (%).Trend:Increase 124.21% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 21.62 (%).Trend:Decrease 49.8% than previous quarter

Overall: increasing (12.55%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 205.96 (%).Trend:Decrease 42.74% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 506.39 (%).Trend:Increase 145.87% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 242.5 (%).Trend:Decrease 52.11% than previous quarter

Overall: increasing (17.74%). 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 -257.63 (%).Trend:Decrease 42.72% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -485.69 (%).Trend:Increase 88.52% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -208.23 (%).Trend:Decrease 57.13% than previous quarter

Overall: increasing (-19.17%). 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 -110.51 (%).Trend:Increase 1.53% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -87.54 (%).Trend:Decrease 20.79% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -79.26 (%).Trend:Decrease 9.46% than previous quarter

Overall: increasing (-28.28%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial data from Q3 2020 to Q2 2021 indicates significant volatility. Liabilities on revenue showed an increase (12.55%) with substantial quarter-to-quarter variations.  Current assets on revenue also increased (17.74%), yet with noticeable fluctuations. The ratio of retained earnings to revenue demonstrates an increase overall (-19.17%) but includes major shifts by quarter.  Investment efficiency, measured by retained earnings on assets, shows an increase (-28.28%) with sizable quarterly changes.