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 29.52 (%).Trend:Decrease 20.19% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 471.48 (%).Trend:Increase 1497.15% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 273.3 (%).Trend:Decrease 42.03% than previous quarter

Overall: increasing (825.81%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 823.86 (%).Trend:Decrease 17.35% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 12444.2 (%).Trend:Increase 1410.48% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 6267.97 (%).Trend:Decrease 49.63% than previous quarter

Overall: increasing (660.81%). 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 -264.51 (%).Trend:Increase 4.62% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -6471.21 (%).Trend:Increase 2346.49% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -4087.87 (%).Trend:Decrease 36.83% than previous quarter

Overall: decreasing (1445.45%). 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 -31.63 (%).Trend:Increase 26.42% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -51.11 (%).Trend:Increase 61.59% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -63.94 (%).Trend:Increase 25.1% than previous quarter

Overall: decreasing (102.15%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share -1.0 (USD).Trend:Increase 0% than previous quarter
Year 2021 Quarter 1: Earning Per Share -0.64 (USD).Trend:Decrease 36.0% than previous quarter
Year 2021 Quarter 2: Earning Per Share -1.28 (USD).Trend:Increase 100.0% than previous quarter

Overall: decreasing (28.0%). Fluctuation: **Significant** (high variation).



Q3 2020-Q2 2021 data reveals highly volatile trends.  Liabilities on Revenue increased by 825.81%, while Current Assets on Revenue increased by 660.81%.  However, the Ratio of Retained Earnings to Revenue decreased significantly (-1445.45%).  Retained Earnings on Assets showed a decrease (-102.15%), and Earnings Per Share decreased by 28.0%.  The significant fluctuations warrant further investigation.