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 30.77 (%).Trend:Decrease 51.24% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 493.71 (%).Trend:Increase 1504.52% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 239.27 (%).Trend:Decrease 51.54% than previous quarter

Overall: increasing (677.61%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 299.52 (%).Trend:Decrease 42.57% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 697.83 (%).Trend:Increase 132.98% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 335.84 (%).Trend:Decrease 51.87% than previous quarter

Overall: increasing (12.13%). 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 -197.34 (%).Trend:Decrease 39.55% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -488.59 (%).Trend:Increase 147.59% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -239.33 (%).Trend:Decrease 51.02% than previous quarter

Overall: decreasing (21.28%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 84.11 (%).Trend:Decrease 17.56% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 61.68 (%).Trend:Decrease 26.67% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 59.72 (%).Trend:Decrease 3.18% than previous quarter

Overall: decreasing (-29.0%). Fluctuation: **Neutral** (moderate variation).


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 -30.11 (%).Trend:Increase 5.69% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -32.47 (%).Trend:Increase 7.84% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -33.49 (%).Trend:Increase 3.14% than previous quarter

Overall: decreasing (11.23%). Fluctuation: **Significant** (high variation).

Earning Per Share


Q3 2020-Q2 2021 data shows a substantial increase in liabilities on revenue and a modest increase in current assets on revenue, both with significant fluctuations.  The ratio of retained earnings to revenue decreased, indicating potential profitability concerns.  The SG&A expense ratio decreased steadily, showing cost control. Retained earnings on assets also decreased.