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 274.26 (%).Trend:Decrease 2.36% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 1141.51 (%).Trend:Increase 316.21% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 355.97 (%).Trend:Decrease 68.82% than previous quarter

Overall: increasing (29.79%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 268.41 (%).Trend:Increase 99.52% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 326.82 (%).Trend:Increase 21.76% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 457.04 (%).Trend:Increase 39.84% than previous quarter

Overall: increasing (70.28%). 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 -113.82 (%).Trend:Decrease 32.29% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -350.85 (%).Trend:Increase 208.25% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -195.93 (%).Trend:Decrease 44.16% than previous quarter

Overall: decreasing (72.14%). 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 -8.84 (%).Trend:Decrease 36.54% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -19.75 (%).Trend:Increase 123.42% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -17.29 (%).Trend:Decrease 12.46% than previous quarter

Overall: decreasing (95.59%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial data from Q3 2020 to Q2 2021 reveals considerable volatility in key financial metrics. Liabilities on revenue, while increasing overall (29.79%), fluctuate greatly. Current assets on revenue also show a substantial increase (70.28%) but with high variation.  Cost efficiency, measured by the ratio of retained earnings to revenue, displays a large decrease (72.14%),  demonstrating substantial instability quarter-to-quarter.  Investment efficiency, as measured by retained earnings on assets, also shows a substantial decline (95.59%) and significant fluctuation.