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 99.98 (%).Trend:Decrease 31.0% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 292.66 (%).Trend:Increase 192.72% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 169.84 (%).Trend:Decrease 41.97% than previous quarter

Overall: increasing (69.87%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 145.49 (%).Trend:Decrease 34.86% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 624.99 (%).Trend:Increase 329.58% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 310.76 (%).Trend:Decrease 50.28% than previous quarter

Overall: increasing (113.6%). 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 -197.22 (%).Trend:Decrease 32.28% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -527.49 (%).Trend:Increase 167.46% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -268.05 (%).Trend:Decrease 49.18% than previous quarter

Overall: decreasing (35.91%). 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 -67.88 (%).Trend:Increase 3.78% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -50.67 (%).Trend:Decrease 25.35% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -52.7 (%).Trend:Increase 4.01% than previous quarter

Overall: increasing (-22.36%). Fluctuation: **Significant** (high variation).

Earning Per Share


Analysis of Q3 2020-Q2 2021 reveals significant volatility in key metrics. Liabilities and current assets on revenue increased overall, but fluctuated greatly. Conversely, the ratio of retained earnings to revenue decreased significantly. Retained earnings on assets showed an overall increase,  again with substantial fluctuation.  Insufficient data exists for SG&A expenses and earnings per share.