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 54.91 (%).Trend:Decrease 72.64% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 1180.71 (%).Trend:Increase 2050.26% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 651.91 (%).Trend:Decrease 44.79% than previous quarter

Overall: increasing (1087.23%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 246.62 (%).Trend:Decrease 55.72% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 3209.51 (%).Trend:Increase 1201.4% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 1451.39 (%).Trend:Decrease 54.78% than previous quarter

Overall: increasing (488.51%). 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 -1157.84 (%).Trend:Decrease 46.64% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -2693.11 (%).Trend:Increase 132.6% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -1464.86 (%).Trend:Decrease 45.61% than previous quarter

Overall: decreasing (26.52%). 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 -410.48 (%).Trend:Increase 13.82% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -80.74 (%).Trend:Decrease 80.33% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -88.66 (%).Trend:Increase 9.81% than previous quarter

Overall: increasing (-78.4%). Fluctuation: **Significant** (high variation).

Earning Per Share


Q3 2020-Q2 2021 data shows dramatic fluctuations. Liabilities on Revenue increased substantially (1087.23%), and Current Assets on Revenue also increased significantly (488.51%). The Ratio of Retained Earnings to Revenue decreased overall (-26.52%), while Retained Earnings on Assets increased (-78.4%).  The high variability across all metrics highlights the need for in-depth analysis to understand underlying operational factors.