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 104.11 (%).Trend:Decrease 49.59% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 30285.29 (%).Trend:Increase 28989.7% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 1080.59 (%).Trend:Decrease 96.43% than previous quarter

Overall: increasing (937.93%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 203.25 (%).Trend:Decrease 44.42% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 78526.47 (%).Trend:Increase 38535.41% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 3397.17 (%).Trend:Decrease 95.67% than previous quarter

Overall: increasing (1571.42%). 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 -3155.59 (%).Trend:Decrease 42.98% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -774170.59 (%).Trend:Increase 24433.31% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -33085.14 (%).Trend:Decrease 95.73% than previous quarter

Overall: decreasing (948.46%). 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 -1429.22 (%).Trend:Increase 2.92% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -946.11 (%).Trend:Decrease 33.8% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -941.92 (%).Trend:Decrease 0.44% than previous quarter

Overall: increasing (-34.1%). Fluctuation: **Significant** (high variation).

Earning Per Share


Analysis of Q3 2020 to Q2 2021 financial data reveals significant fluctuations in key metrics.  Liabilities on revenue and current assets on revenue show overall increases of 937.93% and 1571.42% respectively, but with dramatic quarter-to-quarter variations.  Conversely, the ratio of retained earnings to revenue decreased overall by 948.46%, also exhibiting significant volatility.  Retained earnings on assets increased slightly (-34.1%), but again, significant fluctuation is observed.  The data suggests instability and requires further investigation.