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 129.82 (%).Trend:Decrease 27.43% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 379.48 (%).Trend:Increase 192.31% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 317.22 (%).Trend:Decrease 16.41% than previous quarter

Overall: increasing (144.35%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 733.62 (%).Trend:Decrease 35.4% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 2892.66 (%).Trend:Increase 294.3% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 1343.3 (%).Trend:Decrease 53.56% than previous quarter

Overall: increasing (83.11%). 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 -933.36 (%).Trend:Decrease 19.92% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -3099.42 (%).Trend:Increase 232.07% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -1699.6 (%).Trend:Decrease 45.16% than previous quarter

Overall: decreasing (82.09%). 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 -110.99 (%).Trend:Increase 22.25% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -96.68 (%).Trend:Decrease 12.89% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -109.23 (%).Trend:Increase 12.98% than previous quarter

Overall: increasing (-1.59%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements from Q3 2020 to Q2 2021 show significant volatility in various metrics. Liabilities on revenue increased substantially in Q1 2021, and then decreased. Current assets on revenue also show large increases and decreases.  Cost efficiency, as measured by the ratio of retained earnings to revenue, is consistently negative and decreasing with high variability. Investment efficiency, as measured by retained earnings on assets, is also volatile, showing a generally decreasing trend.