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 20.88 (%).Trend:Decrease 16.75% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 81.51 (%).Trend:Increase 290.37% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 47.12 (%).Trend:Decrease 42.19% than previous quarter

Overall: increasing (125.67%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 54.89 (%).Trend:Decrease 32.85% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 177.55 (%).Trend:Increase 223.47% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 222.75 (%).Trend:Increase 25.46% than previous quarter

Overall: increasing (305.81%). 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 -649.5 (%).Trend:Decrease 30.38% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -1830.12 (%).Trend:Increase 181.77% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -871.51 (%).Trend:Decrease 52.38% than previous quarter

Overall: decreasing (34.18%). 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 -532.12 (%).Trend:Increase 4.86% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -514.86 (%).Trend:Decrease 3.24% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -270.97 (%).Trend:Decrease 47.37% than previous quarter

Overall: increasing (-49.08%). Fluctuation: **Significant** (high variation).

Earning Per Share


The financial data for Q3 2020 to Q2 2021 reveals a highly volatile financial performance.  Liabilities and current assets on revenue show substantial increases and decreases across the quarters, indicating significant working capital fluctuations. The ratio of retained earnings to revenue displays a consistent downward trend with notable changes in each quarter. Investment efficiency (retained earnings on assets) also shows a significant decline with quarter-to-quarter variation.  These patterns point to an unstable financial environment.