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 930.09 (%).Trend:Decrease 34.39% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 678.38 (%).Trend:Decrease 27.06% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 342.48 (%).Trend:Decrease 49.52% than previous quarter

Overall: decreasing (-63.18%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 2344.47 (%).Trend:Decrease 46.99% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 6837.32 (%).Trend:Increase 191.64% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 2279.14 (%).Trend:Decrease 66.67% than previous quarter

Overall: decreasing (-2.79%). 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 -24416.48 (%).Trend:Decrease 32.79% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -25334.18 (%).Trend:Increase 3.76% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -9623.99 (%).Trend:Decrease 62.01% than previous quarter

Overall: increasing (-60.58%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 1293.03 (%).Trend:Increase 3.13% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 491.43 (%).Trend:Decrease 61.99% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 467.28 (%).Trend:Decrease 4.91% than previous quarter

Overall: decreasing (-63.86%). 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 -651.55 (%).Trend:Increase 14.84% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -296.28 (%).Trend:Decrease 54.53% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -303.68 (%).Trend:Increase 2.5% than previous quarter

Overall: increasing (-53.39%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements from Q3 2020 to Q2 2021 show significant fluctuations in working capital efficiency. Liabilities on revenue decreased substantially, by 63.18%, but with high volatility. Current assets on revenue also declined, though with even greater variation.  Cost efficiency metrics like the ratio of retained earnings to revenue and SG&A expense ratio show a decrease, although with significant volatility. Investment efficiency, measured by retained earnings on assets, also experienced significant variation. Overall, the data suggests considerable instability in various financial aspects of the company across the period.