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 30.25 (%).Trend:Increase 8.27% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 124.25 (%).Trend:Increase 310.74% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 54.07 (%).Trend:Decrease 56.48% than previous quarter

Overall: increasing (78.74%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 88.49 (%).Trend:Decrease 33.36% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 305.12 (%).Trend:Increase 244.81% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 141.87 (%).Trend:Decrease 53.5% than previous quarter

Overall: increasing (60.32%). 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 -485.38 (%).Trend:Decrease 29.81% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -1533.4 (%).Trend:Increase 215.92% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -711.22 (%).Trend:Decrease 53.62% than previous quarter

Overall: decreasing (46.53%). 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 -468.38 (%).Trend:Increase 8.35% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -449.54 (%).Trend:Decrease 4.02% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -454.63 (%).Trend:Increase 1.13% than previous quarter

Overall: increasing (-2.94%). Fluctuation: **Significant** (high variation).

Earning Per Share


Analysis of Q3 2020 to Q2 2021 reveals substantial fluctuations.  Liabilities on revenue and current assets on revenue show overall increases, but with significant quarter-to-quarter variations.  Conversely, the ratio of retained earnings to revenue experienced an overall decrease, while retained earnings on assets showed a slight overall increase.  The data indicates operational inconsistency.