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 156.74 (%).Trend:Decrease 13.53% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 1829.84 (%).Trend:Increase 1067.44% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 1450.87 (%).Trend:Decrease 20.71% than previous quarter

Overall: increasing (825.65%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 1029.38 (%).Trend:Decrease 30.6% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 9734.24 (%).Trend:Increase 845.64% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 5290.89 (%).Trend:Decrease 45.65% than previous quarter

Overall: increasing (413.99%). 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 -2149.74 (%).Trend:Decrease 6.68% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -27583.15 (%).Trend:Increase 1183.09% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -19617.03 (%).Trend:Decrease 28.88% than previous quarter

Overall: decreasing (812.53%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 167.1 (%).Trend:Increase 28.11% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 770.5 (%).Trend:Increase 361.1% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 968.85 (%).Trend:Increase 25.74% than previous quarter

Overall: increasing (479.8%). Fluctuation: **Significant** (high 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 -138.82 (%).Trend:Increase 16.76% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -189.95 (%).Trend:Increase 36.83% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -230.33 (%).Trend:Increase 21.26% than previous quarter

Overall: decreasing (65.92%). Fluctuation: **Significant** (high variation).

Earning Per Share


Analysis of three quarters (Q3 2020 - Q2 2021) reveals significant fluctuations. Liabilities on revenue and current assets on revenue show substantial increases, followed by decreases.  The ratio of retained earnings to revenue significantly decreased, while the SG&A expense ratio increased.  Retained earnings on assets also decreased.  Earning Per Share data was not provided.