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 30.53 (%).Trend:Decrease 15.59% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 529.11 (%).Trend:Increase 1633.08% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 182.02 (%).Trend:Decrease 65.6% than previous quarter

Overall: increasing (496.2%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 181.67 (%).Trend:Decrease 13.47% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 4738.29 (%).Trend:Increase 2508.19% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 2111.98 (%).Trend:Decrease 55.43% than previous quarter

Overall: increasing (1062.54%). 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 -1578.49 (%).Trend:Decrease 6.82% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -22599.46 (%).Trend:Increase 1331.71% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -11275.75 (%).Trend:Decrease 50.11% than previous quarter

Overall: decreasing (614.34%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 33.09 (%).Trend:Increase 37.65% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 159.63 (%).Trend:Increase 382.41% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 148.37 (%).Trend:Decrease 7.05% than previous quarter

Overall: increasing (348.38%). Fluctuation: **Significant** (high variation).


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 -704.3 (%).Trend:Increase 5.71% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -430.74 (%).Trend:Decrease 38.84% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -479.08 (%).Trend:Increase 11.22% than previous quarter

Overall: increasing (-31.98%). Fluctuation: **Significant** (high variation).

Earning Per Share


From Q3 2020 to Q2 2021, Liabilities on Revenue showed significant fluctuation, increasing overall by 496.2%.  Current assets on Revenue also increased significantly (1062.54%), exhibiting high variability.  The Ratio of Retained Earnings to Revenue decreased significantly (614.34%), while the SG&A Expense Ratio increased significantly (348.38%). Retained Earning on Assets showed an overall increase of -31.98%, also with significant fluctuation.