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 68.09 (%).Trend:Decrease 34.1% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 249.73 (%).Trend:Increase 266.76% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 118.61 (%).Trend:Decrease 52.5% than previous quarter

Overall: increasing (74.2%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 47.99 (%).Trend:Decrease 33.61% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 207.66 (%).Trend:Increase 332.72% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 101.03 (%).Trend:Decrease 51.35% than previous quarter

Overall: increasing (110.52%). 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 38.22 (%).Trend:Decrease 35.01% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 115.96 (%).Trend:Increase 203.4% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 57.86 (%).Trend:Decrease 50.1% than previous quarter

Overall: increasing (51.39%). 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 21.18 (%).Trend:Decrease 3.6% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 19.88 (%).Trend:Decrease 6.14% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 20.99 (%).Trend:Increase 5.58% than previous quarter

Overall: decreasing (-0.9%). Fluctuation: **Little** (low variation).

Earning Per Share


Financial performance from Q3 2020 to Q2 2021 shows significant fluctuations. Working capital efficiency metrics (liabilities and current assets on revenue) trended upward, though with substantial variation.  The ratio of retained earnings to revenue similarly increased but with significant quarter-to-quarter swings.  Investment efficiency (retained earnings on assets) displayed a slightly negative overall trend, but with less volatility than the other categories.  The provided data shows a pattern of significant fluctuations in financial performance across various key metrics.