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 23.07 (%).Trend:Decrease 39.27% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 67.06 (%).Trend:Increase 190.68% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 29.61 (%).Trend:Decrease 55.85% than previous quarter

Overall: increasing (28.35%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 291.79 (%).Trend:Decrease 41.71% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 1018.05 (%).Trend:Increase 248.9% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 467.0 (%).Trend:Decrease 54.13% than previous quarter

Overall: increasing (60.05%). 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 -449.42 (%).Trend:Decrease 37.17% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -1230.4 (%).Trend:Increase 173.78% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -622.71 (%).Trend:Decrease 49.39% than previous quarter

Overall: decreasing (38.56%). 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 -149.24 (%).Trend:Increase 7.62% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -116.57 (%).Trend:Decrease 21.89% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -128.06 (%).Trend:Increase 9.86% than previous quarter

Overall: increasing (-14.19%). Fluctuation: **Significant** (high variation).

Earning Per Share


From Q3 2020 to Q2 2021, liabilities and current assets on revenue increased significantly, indicating substantial fluctuation.  The ratio of retained earnings to revenue decreased considerably, and retained earnings on assets showed an overall increase; both displayed significant variation.  The lack of SG&A and EPS data hinders a more complete financial overview.