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 40.29 (%).Trend:Decrease 45.35% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 230.72 (%).Trend:Increase 472.65% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 118.55 (%).Trend:Decrease 48.62% than previous quarter

Overall: increasing (194.24%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 78.49 (%).Trend:Decrease 43.99% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 535.79 (%).Trend:Increase 582.62% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 274.28 (%).Trend:Decrease 48.81% than previous quarter

Overall: increasing (249.45%). 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 -403.8 (%).Trend:Decrease 43.57% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -2888.42 (%).Trend:Increase 615.31% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -1725.44 (%).Trend:Decrease 40.26% than previous quarter

Overall: decreasing (327.3%). 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 -266.31 (%).Trend:Decrease 4.3% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -304.26 (%).Trend:Increase 14.25% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -336.99 (%).Trend:Increase 10.76% than previous quarter

Overall: decreasing (26.54%). Fluctuation: **Significant** (high variation).

Earning Per Share


Analyzing Q3 2020 to Q2 2021 reveals significant fluctuations. Liabilities on revenue increased 194.24%, current assets on revenue rose 249.45%.  However, the ratio of retained earnings to revenue drastically decreased by 327.3%, and retained earnings on assets fell 26.54%, both exhibiting high variability. The data encompasses three quarters.