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 383.7 (%).Trend:Decrease 17.29% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 2507.43 (%).Trend:Increase 553.49% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 1714.37 (%).Trend:Decrease 31.63% than previous quarter

Overall: increasing (346.8%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 4302.15 (%).Trend:Increase 50.51% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 22096.66 (%).Trend:Increase 413.62% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 10611.39 (%).Trend:Decrease 51.98% than previous quarter

Overall: increasing (146.65%). 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 -1543.79 (%).Trend:Decrease 16.37% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -9412.32 (%).Trend:Increase 509.69% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -6170.06 (%).Trend:Decrease 34.45% than previous quarter

Overall: decreasing (299.67%). 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 -34.95 (%).Trend:Decrease 42.86% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -41.58 (%).Trend:Increase 18.97% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -56.75 (%).Trend:Increase 36.48% than previous quarter

Overall: decreasing (62.37%). Fluctuation: **Significant** (high variation).

Earning Per Share


Between Q3 2020 and Q2 2021, liabilities on revenue increased significantly (346.8%), showing substantial fluctuation.  Current assets on revenue also increased significantly (146.65%), with high variation.  The ratio of retained earnings to revenue decreased significantly (299.67%), with significant fluctuation. Retained earnings on assets decreased significantly (-62.37%), exhibiting high variation.