Question: 1. Can not extract resource from com.android.aaptcompiler.ParsedResource@ef79973.
2. Can not extract resource from com.android.aaptcompiler.ParsedResource@4c95ce87.

C:\Users\User.gradle\caches\transforms-3\4948de165b5218454019e0897afa16ee\transformed\material-1.6.1\res\values\values.xml:829:4: inner element must either be a resource reference or empty.

FAILURE: Build failed with an exception.

* What went wrong:
Execution failed for task ':app:mergeDebugResources'.

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> A failure occurred while executing com.android.build.gradle.internal.res.ResourceCompilerRunnable
> Resource compilation failed (Failed to compile values resource file D:\AndroidStudioProjects\AndroidStudioProjects\NewProject\app\build\intermediates\incremental\debug\mergeDebugResources\merged.dir\values\values.xml. Cause: java.lang.IllegalStateException: Can not extract resource from com.android.aaptcompiler.ParsedResource@4c95ce87.). Check logs for more details.
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BUILD FAILED in 2s

How to fix this error?

Answer: 
I got the same issue because i had in string resource a ' character and i had to change to \'
check your values directory,
I got the same issue, and the problem was in themes.xml.
You'll find exactly where is the issue located in the build output