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 121.48 (%).Trend:Decrease 18.59% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 613.92 (%).Trend:Increase 405.37% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 289.46 (%).Trend:Decrease 52.85% than previous quarter

Overall: increasing (138.28%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 405.18 (%).Trend:Decrease 26.83% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 2504.59 (%).Trend:Increase 518.14% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 840.09 (%).Trend:Decrease 66.46% than previous quarter

Overall: increasing (107.34%). 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 -518.42 (%).Trend:Decrease 18.42% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -2915.72 (%).Trend:Increase 462.42% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -1503.18 (%).Trend:Decrease 48.45% than previous quarter

Overall: decreasing (189.95%). 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 -116.05 (%).Trend:Increase 11.02% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -107.26 (%).Trend:Decrease 7.57% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -120.49 (%).Trend:Increase 12.33% than previous quarter

Overall: decreasing (3.83%). Fluctuation: **Significant** (high variation).

Earning Per Share


Significant fluctuations characterize Q3 2020-Q2 2021 financial data. Liabilities on revenue increased overall by 138.28%, while current assets on revenue increased by 107.34%.  The ratio of retained earnings to revenue decreased by 189.95%, and retained earnings on assets decreased by 3.83%.  All show significant quarter-to-quarter variation.