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 36.13 (%).Trend:Decrease 100.0% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 116.11 (%).Trend:Increase 221.37% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 64.86 (%).Trend:Decrease 44.14% than previous quarter

Overall: increasing (79.52%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 34.78 (%).Trend:Decrease 100.0% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 129.28 (%).Trend:Increase 271.71% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 76.23 (%).Trend:Decrease 41.03% than previous quarter

Overall: increasing (119.18%). 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 -302.03 (%).Trend:Decrease 100.0% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -760.43 (%).Trend:Increase 151.77% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -369.2 (%).Trend:Decrease 51.45% than previous quarter

Overall: decreasing (22.24%). 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 -468.33 (%).Trend:Decrease 8.0% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -318.13 (%).Trend:Decrease 32.07% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -281.83 (%).Trend:Decrease 11.41% than previous quarter

Overall: increasing (-39.82%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements for Q3 2020 to Q2 2021 show major inconsistencies.  Working capital metrics exhibit substantial increases and decreases. Cost efficiency reveals a declining trend in retained earnings to revenue.  Investment efficiency consistently displays negative trends in retained earnings on assets.  The significant fluctuations suggest that the company's performance during this period is unstable, requiring further investigation into underlying causes.