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 36.94 (%).Trend:Decrease 22.95% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 90.59 (%).Trend:Increase 145.24% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 54.64 (%).Trend:Decrease 39.68% than previous quarter

Overall: increasing (47.92%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 42.94 (%).Trend:Decrease 41.3% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 166.35 (%).Trend:Increase 287.4% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 72.94 (%).Trend:Decrease 56.15% than previous quarter

Overall: increasing (69.86%). 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 -524.1 (%).Trend:Decrease 41.77% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -1437.81 (%).Trend:Increase 174.34% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -689.23 (%).Trend:Decrease 52.06% than previous quarter

Overall: decreasing (31.51%). 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 -212.96 (%).Trend:Decrease 1.64% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -191.77 (%).Trend:Decrease 9.95% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -168.26 (%).Trend:Decrease 12.26% than previous quarter

Overall: increasing (-20.99%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share 0.06 (USD).Trend:Decrease 220.0% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.01 (USD).Trend:Decrease 83.33% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.14 (USD).Trend:Increase 1300.0% than previous quarter

Overall: increasing (133.33%). Fluctuation: **Significant** (high variation).



Financial statements for Q3 2020 to Q2 2021 show substantial volatility. Liabilities on revenue demonstrate a net increase but significant quarter-to-quarter fluctuations.  Current assets on revenue exhibit a net increase with considerable variation between periods. Cost efficiency, tracked by the retained earnings ratio, reveals an overall decreasing trend, though with notable shifts from quarter to quarter.  Investment efficiency, as measured by retained earnings on assets, displays a slight overall upward trend.  Earnings per share show a net increase overall, but with pronounced increases and decreases among quarters.