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 107.4 (%).Trend:Increase 50.04% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 113.54 (%).Trend:Increase 5.72% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 54.73 (%).Trend:Decrease 51.8% than previous quarter

Overall: decreasing (-49.04%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 160.41 (%).Trend:Decrease 16.61% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 789.35 (%).Trend:Increase 392.08% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 313.39 (%).Trend:Decrease 60.3% than previous quarter

Overall: increasing (95.37%). 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 -8813.55 (%).Trend:Decrease 25.55% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -11088.36 (%).Trend:Increase 25.81% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -4690.86 (%).Trend:Decrease 57.7% than previous quarter

Overall: increasing (-46.78%). 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 -1388.18 (%).Trend:Increase 2.19% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -760.79 (%).Trend:Decrease 45.2% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -762.96 (%).Trend:Increase 0.29% than previous quarter

Overall: increasing (-45.04%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements from Q3 2020 to Q2 2021 reveal significant volatility. Liabilities on revenue decreased overall, but with substantial quarter-to-quarter changes. Current assets on revenue increased substantially with high quarter-to-quarter variations. Cost efficiency, measured by retained earnings on revenue, increased overall but experienced considerable fluctuations.  Invest efficiency, represented by retained earnings on assets, decreased overall and showed considerable quarter-to-quarter fluctuations. The data shows volatile financial performance requiring deeper analysis to understand the underlying causes and risks.