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 115.02 (%).Trend:Increase 39.76% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 59685.79 (%).Trend:Increase 51791.66% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 83.63 (%).Trend:Decrease 99.86% than previous quarter

Overall: decreasing (-27.29%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 1269.08 (%).Trend:Increase 46.38% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 164151.07 (%).Trend:Increase 12834.65% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 493.87 (%).Trend:Decrease 99.7% than previous quarter

Overall: decreasing (-61.08%). 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 -838.76 (%).Trend:Increase 17.41% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -138198.35 (%).Trend:Increase 16376.51% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 443.47 (%).Trend:Decrease 100.32% than previous quarter

Overall: increasing (-152.87%). 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 -59.53 (%).Trend:Decrease 16.08% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -73.63 (%).Trend:Increase 23.69% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 73.21 (%).Trend:Decrease 199.43% than previous quarter

Overall: increasing (-222.98%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements from Q3 2020 to Q2 2021 show substantial fluctuations in working capital and cost efficiency metrics.  Liabilities on revenue and current assets on revenue show significant downward trends and variation. The ratio of retained earnings to revenue exhibits a large increasing trend, but with volatility.  Investment efficiency, as measured by retained earnings on assets, shows an overall increasing trend with significant volatility.  Data for Earnings Per Share is missing.