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 25.55 (%).Trend:Decrease 82.31% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 380.73 (%).Trend:Increase 1390.14% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 314.18 (%).Trend:Decrease 17.48% than previous quarter

Overall: increasing (1129.67%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 131.42 (%).Trend:Decrease 75.09% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 2704.77 (%).Trend:Increase 1958.11% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 1891.69 (%).Trend:Decrease 30.06% than previous quarter

Overall: increasing (1339.42%). 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 -157.97 (%).Trend:Decrease 78.63% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -4577.76 (%).Trend:Increase 2797.87% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -4170.27 (%).Trend:Decrease 8.9% than previous quarter

Overall: decreasing (2539.91%). 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 -96.38 (%).Trend:Decrease 17.05% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -125.19 (%).Trend:Increase 29.89% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -157.0 (%).Trend:Increase 25.41% than previous quarter

Overall: decreasing (62.9%). Fluctuation: **Significant** (high variation).

Earning Per Share


Review of Q3 2020 to Q2 2021 data shows extreme volatility.  Liabilities and current assets on revenue increased substantially (1129.67% and 1339.42%, respectively).  The ratio of retained earnings to revenue decreased drastically (-2539.91%). Retained earnings on assets also decreased significantly (-62.9%), all displaying high variability. This necessitates further investigation.