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 107.4 (%).Trend:Increase 50.04% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 113.54 (%).Trend:Increase 5.72% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 54.73 (%).Trend:Decrease 51.8% than previous quarter

Overall: decreasing (-49.04%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 160.41 (%).Trend:Decrease 16.61% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 789.35 (%).Trend:Increase 392.08% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 313.39 (%).Trend:Decrease 60.3% than previous quarter

Overall: increasing (95.37%). 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 -8813.55 (%).Trend:Decrease 25.55% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -11088.36 (%).Trend:Increase 25.81% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -4690.86 (%).Trend:Decrease 57.7% than previous quarter

Overall: increasing (-46.78%). 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 -1388.18 (%).Trend:Increase 2.19% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -760.79 (%).Trend:Decrease 45.2% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -762.96 (%).Trend:Increase 0.29% than previous quarter

Overall: increasing (-45.04%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements from Q3 2020 to Q2 2021 indicate substantial volatility. Liabilities on revenue decreased with large quarter-to-quarter fluctuations. Current assets on revenue increased overall but experienced substantial quarter-to-quarter changes. Cost efficiency, as measured by the ratio of retained earnings to revenue, increased overall, although with substantial variations between periods. Investment efficiency (retained earnings on assets) decreased overall with significant quarterly fluctuations.  The data suggests significant volatility in financial performance, demanding further investigation.