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 251.37 (%).Trend:Decrease 69.19% than previous quarter
Year 2020 Quarter 1: Liabilities on Revenue 1615.38 (%).Trend:Increase 542.63% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 1206.27 (%).Trend:Decrease 25.33% than previous quarter

Overall: increasing (379.88%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 1041.91 (%).Trend:Decrease 67.99% than previous quarter
Year 2020 Quarter 1: Current assets on Revenue 7459.17 (%).Trend:Increase 615.91% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 5872.47 (%).Trend:Decrease 21.27% than previous quarter

Overall: increasing (463.63%). 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 -19356.06 (%).Trend:Decrease 63.62% than previous quarter
Year 2020 Quarter 1: Ratio of Retained Earnings to Revenue -132260.95 (%).Trend:Increase 583.31% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -78935.54 (%).Trend:Decrease 40.32% than previous quarter

Overall: decreasing (307.81%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 497.7 (%).Trend:Decrease 42.82% than previous quarter
Year 2020 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 1175.74 (%).Trend:Increase 136.23% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 1333.8 (%).Trend:Increase 13.44% than previous quarter

Overall: increasing (167.99%). 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 -1591.43 (%).Trend:Increase 12.42% than previous quarter
Year 2020 Quarter 1: Retained Earning on Assets -1552.01 (%).Trend:Decrease 2.48% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -1220.54 (%).Trend:Decrease 21.36% than previous quarter

Overall: increasing (-23.31%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements from Q3 2020 to Q2 2021 demonstrate high volatility in financial performance metrics. Working capital efficiency, as measured by liabilities and current assets on revenue, shows large variations. Cost efficiency, calculated by the ratio of retained earnings to revenue, shows a generally decreasing trend with considerable fluctuations. The SG&A expense ratio displays an overall upward trend but with significant volatility.  Investment efficiency, measured by retained earnings on assets, shows an increasing trend but with substantial swings.  These financial statements suggest significant instability across various financial metrics.