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


Analyzing Q3 2020 to Q2 2021, we see significant volatility in key financial indicators. Liabilities on Revenue and Current Assets on Revenue increased substantially, indicating potential growth or unusual activity.  However, the Ratio of Retained Earnings to Revenue decreased drastically, raising serious profitability concerns.  Retained Earnings on Assets increased overall, despite fluctuating between quarters.  These fluctuations demand thorough investigation.