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 37.45 (%).Trend:Decrease 29.19% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 99.78 (%).Trend:Increase 166.44% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 46.39 (%).Trend:Decrease 53.51% than previous quarter

Overall: increasing (23.87%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 93.11 (%).Trend:Decrease 28.13% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 219.86 (%).Trend:Increase 136.13% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 107.01 (%).Trend:Decrease 51.33% than previous quarter

Overall: increasing (14.93%). 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 -114.72 (%).Trend:Decrease 27.33% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -383.71 (%).Trend:Increase 234.48% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -201.56 (%).Trend:Decrease 47.47% than previous quarter

Overall: decreasing (75.7%). 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 -50.86 (%).Trend:Increase 4.16% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -67.92 (%).Trend:Increase 33.54% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -73.6 (%).Trend:Increase 8.36% than previous quarter

Overall: decreasing (44.71%). Fluctuation: **Significant** (high variation).

Earning Per Share


The financial data from Q3 2020 to Q2 2021 showcases significant instability. While liabilities and current assets on revenue increased (23.87% and 14.93% respectively), both metrics experienced considerable fluctuations.  However, the ratio of retained earnings to revenue significantly decreased (75.7%), suggesting major cost control problems. Retained earnings on assets also fell (44.71%). Earning Per Share information is absent.