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 18.55 (%).Trend:Decrease 28.79% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 60.35 (%).Trend:Increase 225.34% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 31.3 (%).Trend:Decrease 48.14% than previous quarter

Overall: increasing (68.73%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 121.0 (%).Trend:Decrease 22.65% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 478.98 (%).Trend:Increase 295.85% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 231.07 (%).Trend:Decrease 51.76% than previous quarter

Overall: increasing (90.97%). 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 -206.03 (%).Trend:Decrease 33.64% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -559.0 (%).Trend:Increase 171.32% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -283.65 (%).Trend:Decrease 49.26% than previous quarter

Overall: decreasing (37.67%). 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 -111.28 (%).Trend:Decrease 4.05% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -82.29 (%).Trend:Decrease 26.05% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -86.63 (%).Trend:Increase 5.27% than previous quarter

Overall: increasing (-22.15%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial data from Q3 2020 to Q2 2021 reveals considerable fluctuation. Liabilities on revenue show an initial decrease, a subsequent increase, and then another decrease, indicating substantial volatility. Current assets on revenue show a similar pattern of significant variation. Cost efficiency, as measured by the ratio of retained earnings to revenue, shows a decreasing trend. Investment efficiency, as assessed by retained earnings on assets, displays increasing and decreasing fluctuations. Overall, financial performance demonstrates a high degree of instability and unpredictability during this period.