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 258.14 (%).Trend:Decrease 23.66% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 1180.77 (%).Trend:Increase 357.41% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 751.72 (%).Trend:Decrease 36.34% than previous quarter

Overall: increasing (191.21%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 220.45 (%).Trend:Decrease 11.46% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 1157.63 (%).Trend:Increase 425.12% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 413.62 (%).Trend:Decrease 64.27% than previous quarter

Overall: increasing (87.63%). 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 -2460.2 (%).Trend:Decrease 26.07% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -12799.73 (%).Trend:Increase 420.27% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -7127.27 (%).Trend:Decrease 44.32% than previous quarter

Overall: decreasing (189.7%). 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 -684.65 (%).Trend:Decrease 9.14% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -638.53 (%).Trend:Decrease 6.74% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -832.04 (%).Trend:Increase 30.31% than previous quarter

Overall: decreasing (21.53%). Fluctuation: **Significant** (high variation).

Earning Per Share


Analyzing Q3 2020 to Q2 2021, liabilities on revenue saw a significant increase of 191.21%, while current assets on revenue also increased by 87.63%, both with significant fluctuations.  However, the ratio of retained earnings to revenue decreased drastically (-189.7%), indicating substantial losses.  Retained earnings on assets also decreased by 21.53%, exhibiting significant variation.