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 437.59 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 1558.69 (%).Trend:Increase 256.2% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 696.69 (%).Trend:Decrease 55.3% than previous quarter

Overall: increasing (59.21%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 2893.27 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 9117.69 (%).Trend:Increase 215.13% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 3084.19 (%).Trend:Decrease 66.17% than previous quarter

Overall: increasing (6.6%). 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 -2202.95 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -11246.2 (%).Trend:Increase 410.51% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -4845.16 (%).Trend:Decrease 56.92% than previous quarter

Overall: decreasing (119.94%). 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 -67.32 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -104.96 (%).Trend:Increase 55.91% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -130.28 (%).Trend:Increase 24.12% than previous quarter

Overall: decreasing (93.52%). Fluctuation: **Significant** (high variation).

Earning Per Share


Review of Q3 2020 to Q2 2021 data shows significant volatility.  Liabilities and current assets on revenue increased, but with large swings.  Conversely, the ratio of retained earnings to revenue and retained earnings on assets decreased substantially and inconsistently, raising concerns about financial stability and profitability.