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 105.28 (%).Trend:Decrease 33.48% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 291.7 (%).Trend:Increase 177.07% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 149.4 (%).Trend:Decrease 48.78% than previous quarter

Overall: increasing (41.91%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 135.63 (%).Trend:Decrease 41.13% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 294.02 (%).Trend:Increase 116.78% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 141.35 (%).Trend:Decrease 51.93% than previous quarter

Overall: increasing (4.22%). 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 -792.21 (%).Trend:Decrease 33.26% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -2188.24 (%).Trend:Increase 176.22% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -1083.87 (%).Trend:Decrease 50.47% than previous quarter

Overall: decreasing (36.82%). 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 -462.62 (%).Trend:Increase 10.85% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -538.81 (%).Trend:Increase 16.47% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -553.74 (%).Trend:Increase 2.77% than previous quarter

Overall: decreasing (19.7%). Fluctuation: **Significant** (high variation).

Earning Per Share


The financial data spanning Q3 2020 to Q2 2021 shows a mixed performance.  While liabilities on revenue increased by 41.91% and current assets on revenue slightly increased by 4.22%, both exhibited considerable volatility. However, cost efficiency, as reflected in a significant decrease (-36.82%) in the ratio of retained earnings to revenue, and a decrease in retained earnings on assets (-19.7%), both with substantial fluctuations, are cause for concern.  A detailed analysis is recommended.