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 25.75 (%).Trend:Decrease 30.72% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 101.08 (%).Trend:Increase 292.54% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 48.56 (%).Trend:Decrease 51.96% than previous quarter

Overall: increasing (88.58%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 10.49 (%).Trend:Decrease 17.92% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 63.57 (%).Trend:Increase 506.01% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 34.85 (%).Trend:Decrease 45.18% than previous quarter

Overall: increasing (232.22%). 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 9.92 (%).Trend:Decrease 28.89% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 10.91 (%).Trend:Increase 9.98% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 7.01 (%).Trend:Decrease 35.75% than previous quarter

Overall: decreasing (-29.33%). Fluctuation: **Neutral** (moderate 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 6.5 (%).Trend:Increase 8.33% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 1.7 (%).Trend:Decrease 73.85% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 2.25 (%).Trend:Increase 32.35% than previous quarter

Overall: decreasing (-65.38%). Fluctuation: **Significant** (high variation).

Earning Per Share


The provided data spans Q3 2020 to Q2 2021, covering three quarters.  Liabilities and current assets on revenue increased significantly (88.58% and 232.22% respectively), exhibiting considerable fluctuation.  Conversely, the ratio of retained earnings to revenue decreased (-29.33%) with moderate variation.  Retained earnings on assets also decreased significantly (-65.38%), showing substantial volatility.  Information on SG&A expense ratio and earnings per share is absent.