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 1331.9 (%).Trend:Decrease 19.02% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 6482.32 (%).Trend:Increase 386.7% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 3204.75 (%).Trend:Decrease 50.56% than previous quarter

Overall: increasing (140.61%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 15591.56 (%).Trend:Decrease 38.38% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 73600.79 (%).Trend:Increase 372.06% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 34637.86 (%).Trend:Decrease 52.94% than previous quarter

Overall: increasing (122.16%). 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 -48172.67 (%).Trend:Decrease 30.81% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -157348.55 (%).Trend:Increase 226.63% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -81696.7 (%).Trend:Decrease 48.08% than previous quarter

Overall: decreasing (69.59%). 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 -305.73 (%).Trend:Increase 11.59% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -213.23 (%).Trend:Decrease 30.26% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -235.41 (%).Trend:Increase 10.4% than previous quarter

Overall: increasing (-23.0%). Fluctuation: **Significant** (high variation).

Earning Per Share


Analysis of available data from Q3 2020 to Q2 2021 shows significant fluctuations in liabilities on revenue, current assets on revenue, and the ratio of retained earnings to revenue.  Liabilities and current assets exhibit overall increases, whereas retained earnings show an overall decrease. Retained earnings on assets also show significant volatility. This instability warrants thorough investigation.