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 44.43 (%).Trend:Decrease 30.03% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 239.33 (%).Trend:Increase 438.67% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 131.89 (%).Trend:Decrease 44.89% than previous quarter

Overall: increasing (196.85%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 106.93 (%).Trend:Decrease 30.12% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 252.23 (%).Trend:Increase 135.88% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 141.68 (%).Trend:Decrease 43.83% than previous quarter

Overall: increasing (32.5%). 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 -28.38 (%).Trend:Decrease 24.96% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -52.56 (%).Trend:Increase 85.2% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -34.28 (%).Trend:Decrease 34.78% than previous quarter

Overall: decreasing (20.79%). 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 -12.25 (%).Trend:Increase 3.73% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -9.65 (%).Trend:Decrease 21.22% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -11.29 (%).Trend:Increase 16.99% than previous quarter

Overall: increasing (-7.84%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements from Q3 2020 to Q2 2021 reveal significant volatility.  Liabilities on revenue increased overall but with considerable variations.  Current assets on revenue also increased overall but with fluctuations.  Cost efficiency, reflected in the ratio of retained earnings to revenue, shows a decreasing trend. Investment efficiency displays an overall increasing trend, yet with volatility. The data points to significant instability and unpredictable financial performance.