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 48.78 (%).Trend:Decrease 61.68% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 87.69 (%).Trend:Increase 79.77% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 18.96 (%).Trend:Decrease 78.38% than previous quarter

Overall: decreasing (-61.13%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 475.39 (%).Trend:Decrease 61.6% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 1704.95 (%).Trend:Increase 258.64% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 865.48 (%).Trend:Decrease 49.24% than previous quarter

Overall: increasing (82.06%). 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 -19753.7 (%).Trend:Decrease 35.73% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -22007.01 (%).Trend:Increase 11.41% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -11436.71 (%).Trend:Decrease 48.03% than previous quarter

Overall: increasing (-42.1%). 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 -761.41 (%).Trend:Increase 5.67% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -646.04 (%).Trend:Decrease 15.15% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -648.47 (%).Trend:Increase 0.38% than previous quarter

Overall: increasing (-14.83%). Fluctuation: **Significant** (high variation).

Earning Per Share


Working capital efficiency shows significant volatility. Liabilities on revenue decreased substantially from Q3 2020 to Q2 2021, but then fluctuated significantly. Current assets on revenue experienced a large increase in Q1 2021, followed by a decrease in Q2 2021, indicating a potentially problematic cash flow management. Cost efficiency, measured by the ratio of retained earnings to revenue, also shows significant fluctuation throughout the period. Investment efficiency, as indicated by retained earnings on assets, exhibits a declining trend, but with fluctuations in its rate of decrease.  Overall, the financial health of the company in the timeframe is uncertain due to the significant volatility.