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 21.13 (%).Trend:Decrease 22.97% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 58.32 (%).Trend:Increase 176.01% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 29.55 (%).Trend:Decrease 49.33% than previous quarter

Overall: increasing (39.85%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 31.73 (%).Trend:Increase 46.56% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 58.7 (%).Trend:Increase 85.0% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 28.13 (%).Trend:Decrease 52.08% than previous quarter

Overall: decreasing (-11.35%). 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 -20.73 (%).Trend:Increase 55.28% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -55.84 (%).Trend:Increase 169.37% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -20.43 (%).Trend:Decrease 63.41% than previous quarter

Overall: increasing (-1.45%). 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 -25.84 (%).Trend:Increase 127.26% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -27.43 (%).Trend:Increase 6.15% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -20.01 (%).Trend:Decrease 27.05% than previous quarter

Overall: increasing (-22.56%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share -1.0 (USD).Trend:Increase 0% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.51 (USD).Trend:Decrease 151.0% than previous quarter
Year 2021 Quarter 2: Earning Per Share 1.17 (USD).Trend:Increase 129.41% than previous quarter

Overall: increasing (-217.0%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2020 to Q2 2021 show substantial volatility across various metrics.  Liabilities on revenue demonstrate a decreasing trend followed by an increase, and a subsequent decrease, while current assets on revenue display an increase, decrease, and further decrease. Cost efficiency, as measured by retained earnings on revenue, exhibits large and fluctuating trends, ultimately displaying a (negative percentage) increasing overall trend.  Investment efficiency and earnings per share follow a similar pattern of significant fluctuations.  A thorough investigation is crucial to identify the factors causing this variability.