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 36.57 (%).Trend:Decrease 32.63% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 111.26 (%).Trend:Increase 204.24% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 109.28 (%).Trend:Decrease 1.78% than previous quarter

Overall: increasing (198.82%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 96.32 (%).Trend:Decrease 31.6% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 359.54 (%).Trend:Increase 273.28% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 494.11 (%).Trend:Increase 37.43% than previous quarter

Overall: increasing (412.99%). 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 -311.64 (%).Trend:Decrease 32.48% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -888.3 (%).Trend:Increase 185.04% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -985.45 (%).Trend:Increase 10.94% than previous quarter

Overall: decreasing (216.21%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 23.89 (%).Trend:Decrease 0.87% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 27.79 (%).Trend:Increase 16.32% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 55.46 (%).Trend:Increase 99.57% than previous quarter

Overall: increasing (132.15%). 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 -101.83 (%).Trend:Increase 1.19% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -94.16 (%).Trend:Decrease 7.53% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -83.82 (%).Trend:Decrease 10.98% than previous quarter

Overall: increasing (-17.69%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements from Q3 2020 to Q2 2021 reveal significant volatility. Working capital metrics demonstrate large increases in liabilities and current assets on revenue, but the ratio of retained earnings to revenue experiences a significant decrease, with significant quarter-to-quarter fluctuations.  Investment efficiency shows a slight increase in retained earnings on assets.  SG&A expense ratio demonstrates significant growth across the reporting period.