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 58.5 (%).Trend:Decrease 38.41% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 139.84 (%).Trend:Increase 139.04% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 113.12 (%).Trend:Decrease 19.11% than previous quarter

Overall: increasing (93.37%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 27.42 (%).Trend:Increase 6.28% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 96.19 (%).Trend:Increase 250.8% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 90.11 (%).Trend:Decrease 6.32% than previous quarter

Overall: increasing (228.63%). 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 -910.17 (%).Trend:Decrease 30.51% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -2635.58 (%).Trend:Increase 189.57% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -1318.76 (%).Trend:Decrease 49.96% than previous quarter

Overall: decreasing (44.89%). 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 -660.81 (%).Trend:Decrease 2.29% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -644.19 (%).Trend:Decrease 2.52% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -420.0 (%).Trend:Decrease 34.8% than previous quarter

Overall: increasing (-36.44%). Fluctuation: **Significant** (high variation).

Earning Per Share


From Q3 2020 to Q2 2021, Liabilities on Revenue increased significantly (93.37%), with high variation. Current assets on Revenue also showed a large increase (228.63%), fluctuating significantly.  The Ratio of Retained Earnings to Revenue decreased significantly (44.89%),  with substantial fluctuation.  Retained Earning on Assets increased (-36.44%), demonstrating significant volatility. Earning Per Share data was not included.