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 116.8 (%).Trend:Decrease 36.7% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 319.37 (%).Trend:Increase 173.43% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 175.78 (%).Trend:Decrease 44.96% than previous quarter

Overall: increasing (50.5%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 362.34 (%).Trend:Decrease 32.65% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 7394.34 (%).Trend:Increase 1940.72% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 3497.92 (%).Trend:Decrease 52.69% than previous quarter

Overall: increasing (865.37%). 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 -12802.46 (%).Trend:Decrease 35.12% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -50251.26 (%).Trend:Increase 292.51% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -24581.01 (%).Trend:Decrease 51.08% than previous quarter

Overall: decreasing (92.0%). 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 -2187.51 (%).Trend:Decrease 1.67% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -577.15 (%).Trend:Decrease 73.62% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -607.09 (%).Trend:Increase 5.19% than previous quarter

Overall: increasing (-72.25%). Fluctuation: **Significant** (high variation).

Earning Per Share


Analyzing Q3 2020 to Q2 2021 reveals substantial fluctuations. Liabilities on revenue showed a net increase of 50.5%, and current assets on revenue a massive 865.37% increase, both highly variable. The ratio of retained earnings to revenue decreased sharply (92.0%), demonstrating significant cost inefficiency. Retained earnings on assets increased by -72.25%, also highlighting considerable instability.