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 30.25 (%).Trend:Increase 8.27% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 124.25 (%).Trend:Increase 310.74% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 54.07 (%).Trend:Decrease 56.48% than previous quarter

Overall: increasing (78.74%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 88.49 (%).Trend:Decrease 33.36% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 305.12 (%).Trend:Increase 244.81% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 141.87 (%).Trend:Decrease 53.5% than previous quarter

Overall: increasing (60.32%). 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 -485.38 (%).Trend:Decrease 29.81% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -1533.4 (%).Trend:Increase 215.92% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -711.22 (%).Trend:Decrease 53.62% than previous quarter

Overall: decreasing (46.53%). 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 -468.38 (%).Trend:Increase 8.35% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -449.54 (%).Trend:Decrease 4.02% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -454.63 (%).Trend:Increase 1.13% than previous quarter

Overall: increasing (-2.94%). Fluctuation: **Significant** (high variation).

Earning Per Share


From Q3 2020 to Q2 2021, significant volatility characterizes the financial data. Liabilities and current assets on revenue increased overall, despite large swings between quarters.  The ratio of retained earnings to revenue decreased overall, highlighting potential concerns regarding profitability. Retained earnings on assets showed a negligible overall increase, suggesting minimal improvement in asset utilization.