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 1247.69 (%).Trend:Decrease 71.19% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 861.74 (%).Trend:Decrease 30.93% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 626.98 (%).Trend:Decrease 27.24% than previous quarter

Overall: decreasing (-49.75%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 1679.1 (%).Trend:Decrease 85.62% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 5589.32 (%).Trend:Increase 232.88% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 1585.13 (%).Trend:Decrease 71.64% than previous quarter

Overall: decreasing (-5.6%). 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 -16461.15 (%).Trend:Decrease 76.48% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -11351.96 (%).Trend:Decrease 31.04% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -4378.57 (%).Trend:Decrease 61.43% than previous quarter

Overall: increasing (-73.4%). 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 -203.14 (%).Trend:Increase 16.57% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -98.68 (%).Trend:Decrease 51.42% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -77.85 (%).Trend:Decrease 21.11% than previous quarter

Overall: increasing (-61.68%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements for Q3 2020 to Q2 2021 show continued volatility in key financial metrics. Liabilities on revenue, while consistently decreasing, fluctuate significantly, as do current assets on revenue.  The ratio of retained earnings to revenue decreased substantially, with considerable variation. Investment efficiency, measured by retained earnings on assets, displays increasing trends with fluctuating quarter-on-quarter performance.