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 37.95 (%).Trend:Decrease 26.2% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 271.95 (%).Trend:Increase 616.6% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 50.92 (%).Trend:Decrease 81.28% than previous quarter

Overall: increasing (34.18%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 113.55 (%).Trend:Decrease 29.74% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 300.66 (%).Trend:Increase 164.78% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 72.78 (%).Trend:Decrease 75.79% than previous quarter

Overall: decreasing (-35.9%). 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 -6.57 (%).Trend:Decrease 49.03% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -23.76 (%).Trend:Increase 261.64% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -2.68 (%).Trend:Decrease 88.72% than previous quarter

Overall: increasing (-59.21%). 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 -1.35 (%).Trend:Decrease 23.73% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -1.55 (%).Trend:Increase 14.81% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -0.45 (%).Trend:Decrease 70.97% than previous quarter

Overall: increasing (-66.67%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share -1.34 (USD).Trend:Decrease 17.79% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.26 (USD).Trend:Decrease 119.4% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.99 (USD).Trend:Increase 280.77% than previous quarter

Overall: increasing (-173.88%). Fluctuation: **Significant** (high variation).



Working capital efficiency shows significant fluctuation, with liabilities on revenue decreasing from Q3 2020 to Q2 2021, then increasing significantly in Q1 2021, and decreasing again in Q2 2021.  Current assets on revenue also display significant fluctuation, decreasing from Q3 2020 to Q2 2021. Cost efficiency, measured by the ratio of retained earnings to revenue, shows a similar pattern of significant fluctuation, increasing in value overall but with substantial quarter-to-quarter changes.  Investment efficiency, as measured by retained earnings on assets, and earnings per share also exhibit substantial volatility.  Overall, financial performance fluctuates widely, making it difficult to draw definitive conclusions without more context or longer term data.