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 49.38 (%).Trend:Decrease 21.73% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 131.65 (%).Trend:Increase 166.61% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 63.74 (%).Trend:Decrease 51.58% than previous quarter

Overall: increasing (29.08%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 163.6 (%).Trend:Decrease 33.1% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 529.47 (%).Trend:Increase 223.64% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 206.32 (%).Trend:Decrease 61.03% than previous quarter

Overall: increasing (26.11%). 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 -116.88 (%).Trend:Decrease 29.88% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -349.16 (%).Trend:Increase 198.73% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -182.0 (%).Trend:Decrease 47.87% than previous quarter

Overall: decreasing (55.72%). 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 -26.55 (%).Trend:Increase 7.45% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -28.64 (%).Trend:Increase 7.87% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -31.58 (%).Trend:Increase 10.27% than previous quarter

Overall: decreasing (18.95%). Fluctuation: **Significant** (high variation).

Earning Per Share


The period from Q3 2020 to Q2 2021 showed significant fluctuations. Liabilities and current assets on revenue increased, but with high variability.  Conversely, the ratio of retained earnings to revenue and retained earnings on assets decreased significantly, also demonstrating considerable volatility.  This indicates substantial instability in key financial metrics.