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 14.98 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 67.59 (%).Trend:Increase 351.2% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 27.76 (%).Trend:Decrease 58.93% than previous quarter

Overall: increasing (85.31%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 128.24 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 1224.98 (%).Trend:Increase 855.22% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 490.73 (%).Trend:Decrease 59.94% than previous quarter

Overall: increasing (282.67%). 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 -55.7 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -205.37 (%).Trend:Increase 268.71% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -93.86 (%).Trend:Decrease 54.3% than previous quarter

Overall: decreasing (68.51%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 31.22 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 36.01 (%).Trend:Increase 15.34% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 33.87 (%).Trend:Decrease 5.94% than previous quarter

Overall: increasing (8.49%). Fluctuation: **Little** (low variation).


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 -34.89 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -15.05 (%).Trend:Decrease 56.86% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -16.49 (%).Trend:Increase 9.57% than previous quarter

Overall: increasing (-52.74%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share -0.45 (USD).Trend:Increase 0% than previous quarter
Year 2021 Quarter 1: Earning Per Share -0.43 (USD).Trend:Decrease 4.44% than previous quarter
Year 2021 Quarter 2: Earning Per Share -0.74 (USD).Trend:Increase 72.09% than previous quarter

Overall: decreasing (64.44%). Fluctuation: **Significant** (high variation).



Financial statement responses for working capital efficiency, liabilities on revenue, cost efficiency, the ratio of retained earnings to revenue, selling, general, and administrative (SG&A) expense ratio, investment efficiency, retained earnings on assets, and earnings per share are presented for three quarters (Q3 2020 to Q2 2021).  Notable fluctuations exist in liability and current asset trends, but SG&A expense ratios show less volatility.  Earnings per share and retained earnings on assets show decreasing trends. The data suggest substantial volatility in revenue and asset management, profitability, and efficiency across quarters.