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 34.85 (%).Trend:Decrease 11.05% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 1227.04 (%).Trend:Increase 3420.92% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 169.92 (%).Trend:Decrease 86.15% than previous quarter

Overall: increasing (387.58%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 111.42 (%).Trend:Decrease 25.78% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 3416.58 (%).Trend:Increase 2966.4% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 565.77 (%).Trend:Decrease 83.44% than previous quarter

Overall: increasing (407.78%). 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 -336.99 (%).Trend:Increase 11.17% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -11634.54 (%).Trend:Increase 3352.49% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -1998.22 (%).Trend:Decrease 82.83% than previous quarter

Overall: decreasing (492.96%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 63.36 (%).Trend:Increase 52.02% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 765.4 (%).Trend:Increase 1108.02% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 220.78 (%).Trend:Decrease 71.15% than previous quarter

Overall: increasing (248.45%). Fluctuation: **Significant** (high variation).


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 -292.6 (%).Trend:Increase 48.96% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -333.16 (%).Trend:Increase 13.86% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -346.53 (%).Trend:Increase 4.01% than previous quarter

Overall: decreasing (18.43%). Fluctuation: **Significant** (high variation).

Earning Per Share


From Q3 2020 to Q2 2021,  key financial metrics exhibit significant volatility.  Liabilities and current assets on revenue demonstrate substantial increases from Q3 2020 to Q1 2021, followed by decreases in Q2 2021.  The ratio of retained earnings to revenue shows a massive drop followed by a partial recovery. The SG&A expense ratio shows similar extreme increases and decreases. Retained earnings on assets shows an overall decrease.  These dramatic swings highlight unstable financial performance and necessitate in-depth investigation.