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 19.21 (%).Trend:Decrease 37.22% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 43.07 (%).Trend:Increase 124.21% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 21.62 (%).Trend:Decrease 49.8% than previous quarter

Overall: increasing (12.55%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 205.96 (%).Trend:Decrease 42.74% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 506.39 (%).Trend:Increase 145.87% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 242.5 (%).Trend:Decrease 52.11% than previous quarter

Overall: increasing (17.74%). 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 -257.63 (%).Trend:Decrease 42.72% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -485.69 (%).Trend:Increase 88.52% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -208.23 (%).Trend:Decrease 57.13% than previous quarter

Overall: increasing (-19.17%). 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 -110.51 (%).Trend:Increase 1.53% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -87.54 (%).Trend:Decrease 20.79% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -79.26 (%).Trend:Decrease 9.46% than previous quarter

Overall: increasing (-28.28%). Fluctuation: **Significant** (high variation).

Earning Per Share


Working capital efficiency, liabilities on revenue, and current assets on revenue show significant fluctuations between Q3 2020 and Q2 2021, with overall increasing trends.  Cost efficiency, as measured by the ratio of retained earnings to revenue, also exhibits significant fluctuations and an overall increasing trend. Invest efficiency, as measured by retained earnings on assets, shows a similar pattern of significant fluctuation but an increasing overall trend.  The provided data lacks context for assessing the significance of these fluctuations or whether they are sustainable.