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 108.69 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 941.85 (%).Trend:Increase 766.55% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 569.17 (%).Trend:Decrease 39.57% than previous quarter

Overall: increasing (423.66%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 809.84 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 9326.36 (%).Trend:Increase 1051.63% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 4227.81 (%).Trend:Decrease 54.67% than previous quarter

Overall: increasing (422.05%). 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 -764.44 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -7468.02 (%).Trend:Increase 876.93% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -4233.32 (%).Trend:Decrease 43.31% than previous quarter

Overall: decreasing (453.78%). 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 -85.69 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -67.14 (%).Trend:Decrease 21.65% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -81.83 (%).Trend:Increase 21.88% than previous quarter

Overall: increasing (-4.5%). Fluctuation: **Significant** (high variation).

Earning Per Share


The analysis of Q3 2020 to Q2 2021 reveals substantial fluctuations.  Liabilities on revenue increased 423.66% overall, with current assets on revenue showing a 422.05% increase.  However, the ratio of retained earnings to revenue decreased by 453.78%, while retained earnings on assets showed a slight overall increase of -4.5%.  Significant variation was observed across all.