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 21.68 (%).Trend:Decrease 48.92% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 159.39 (%).Trend:Increase 635.19% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 56.57 (%).Trend:Decrease 64.51% than previous quarter

Overall: increasing (160.93%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 45.92 (%).Trend:Decrease 45.53% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 581.73 (%).Trend:Increase 1166.83% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 181.3 (%).Trend:Decrease 68.83% than previous quarter

Overall: increasing (294.82%). 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 13.06 (%).Trend:Decrease 47.38% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -27.7 (%).Trend:Decrease 312.1% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -1.22 (%).Trend:Decrease 95.6% than previous quarter

Overall: decreasing (-109.34%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 40.05 (%).Trend:Decrease 2.17% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 75.83 (%).Trend:Increase 89.34% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 49.45 (%).Trend:Decrease 34.79% than previous quarter

Overall: increasing (23.47%). Fluctuation: **Significant** (high variation).


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:Decrease 12.42% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -2.39 (%).Trend:Decrease 121.87% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -0.35 (%).Trend:Decrease 85.36% than previous quarter

Overall: decreasing (-103.2%). Fluctuation: **Significant** (high variation).

Earning Per Share


Analyzing Q3 2020 to Q2 2021 data reveals significant volatility.  Liabilities and current assets on revenue show overall increases with substantial quarter-to-quarter fluctuations.  The ratio of retained earnings to revenue and retained earnings on assets demonstrate significant declines, suggesting profitability and investment efficiency issues.  SG&A expenses, while fluctuating, show an overall increase.  The data covers three quarters.