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 72.19 (%).Trend:Decrease 59.92% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 853.7 (%).Trend:Increase 1082.57% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 783.98 (%).Trend:Decrease 8.17% than previous quarter

Overall: increasing (986.0%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 577.73 (%).Trend:Decrease 44.12% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 9733.9 (%).Trend:Increase 1584.85% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 8499.9 (%).Trend:Decrease 12.68% than previous quarter

Overall: increasing (1371.26%). 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 -2049.43 (%).Trend:Decrease 38.13% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -21478.97 (%).Trend:Increase 948.05% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -23067.86 (%).Trend:Increase 7.4% than previous quarter

Overall: decreasing (1025.57%). 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 -320.27 (%).Trend:Increase 18.76% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -166.1 (%).Trend:Decrease 48.14% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -201.56 (%).Trend:Increase 21.35% than previous quarter

Overall: increasing (-37.07%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statement data (Q3 2020 - Q2 2021) shows considerable volatility.  Liabilities on Revenue and Current Assets on Revenue demonstrate substantial increases, at 986% and 1371.26% respectively.  However, the Ratio of Retained Earnings to Revenue experienced a significant decrease of 1025.57%, indicating potential concerns.  Retained Earnings on Assets, while increasing, show negative values and high variation.  Further analysis is necessary.