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 110.4 (%).Trend:Decrease 54.23% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 284.89 (%).Trend:Increase 158.05% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 179.99 (%).Trend:Decrease 36.82% than previous quarter

Overall: increasing (63.03%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 573.1 (%).Trend:Decrease 51.36% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 4597.42 (%).Trend:Increase 702.2% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 2148.83 (%).Trend:Decrease 53.26% than previous quarter

Overall: increasing (274.95%). 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 -7061.58 (%).Trend:Decrease 41.32% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -17039.66 (%).Trend:Increase 141.3% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -8558.02 (%).Trend:Decrease 49.78% than previous quarter

Overall: decreasing (21.19%). 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 -1052.75 (%).Trend:Increase 15.22% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -352.46 (%).Trend:Decrease 66.52% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -377.2 (%).Trend:Increase 7.02% than previous quarter

Overall: increasing (-64.17%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial performance in Q3 2020 to Q2 2021 reveals significant volatility. Liabilities on revenue show an overall increase (63.03%), but with considerable fluctuations between quarters. Current assets on revenue exhibit an increase (274.95%) despite high quarter-to-quarter variation. The ratio of retained earnings to revenue decreased overall (21.19%) with substantial quarter-to-quarter fluctuations. Investment efficiency shows an overall increase (decrease) (-64.17%) but has a high degree of volatility across quarters.