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 18.69 (%).Trend:Decrease 48.4% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 156.04 (%).Trend:Increase 734.88% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 59.18 (%).Trend:Decrease 62.07% than previous quarter

Overall: increasing (216.64%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 150.29 (%).Trend:Decrease 38.54% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 2760.62 (%).Trend:Increase 1736.86% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 943.54 (%).Trend:Decrease 65.82% than previous quarter

Overall: increasing (527.81%). 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 -124.54 (%).Trend:Decrease 57.95% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -2130.03 (%).Trend:Increase 1610.32% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -809.13 (%).Trend:Decrease 62.01% than previous quarter

Overall: decreasing (549.69%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 12.17 (%).Trend:Decrease 25.79% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 84.26 (%).Trend:Increase 592.36% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 68.85 (%).Trend:Decrease 18.29% than previous quarter

Overall: increasing (465.74%). 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 -76.82 (%).Trend:Decrease 27.31% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -73.89 (%).Trend:Decrease 3.81% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -81.51 (%).Trend:Increase 10.31% than previous quarter

Overall: decreasing (6.11%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share 0.45 (USD).Trend:Increase 200.0% than previous quarter
Year 2021 Quarter 1: Earning Per Share -0.01 (USD).Trend:Decrease 102.22% than previous quarter
Year 2021 Quarter 2: Earning Per Share -0.01 (USD).Trend:Increase 0.0% than previous quarter

Overall: decreasing (-102.22%). Fluctuation: **Significant** (high variation).



From Q3 2020 to Q2 2021, liabilities on revenue increased significantly, fluctuating wildly, but ultimately rising 216.64%.  Current assets on revenue also showed significant increases (527.81%), with substantial fluctuation.  Retained earnings to revenue decreased significantly (-549.69%), exhibiting extreme volatility. SG&A expense ratio increased significantly (465.74%), displaying high variability. Retained earnings on assets decreased slightly (-6.11%), with significant fluctuation.  Earnings per share decreased sharply (-102.22%), demonstrating significant volatility.