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 29.75 (%).Trend:Decrease 45.23% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 90.6 (%).Trend:Increase 204.54% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 46.53 (%).Trend:Decrease 48.64% than previous quarter

Overall: increasing (56.4%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 123.08 (%).Trend:Decrease 34.81% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 217.08 (%).Trend:Increase 76.37% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 108.44 (%).Trend:Decrease 50.05% than previous quarter

Overall: decreasing (-11.89%). 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 -331.96 (%).Trend:Decrease 37.53% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -366.98 (%).Trend:Increase 10.55% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -164.53 (%).Trend:Decrease 55.17% than previous quarter

Overall: increasing (-50.44%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 19.94 (%).Trend:Decrease 10.94% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 9.3 (%).Trend:Decrease 53.36% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 8.24 (%).Trend:Decrease 11.4% than previous quarter

Overall: decreasing (-58.68%). Fluctuation: **Significant** (high 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 -95.45 (%).Trend:Decrease 2.08% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -72.64 (%).Trend:Decrease 23.9% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -69.21 (%).Trend:Decrease 4.72% than previous quarter

Overall: increasing (-27.49%). Fluctuation: **Significant** (high variation).

Earning Per Share


From Q3 2020 to Q2 2021, liabilities on revenue showed significant fluctuation, increasing overall by 56.4%. Current assets on revenue decreased by 11.89%, also with significant fluctuation.  The ratio of retained earnings to revenue increased (though remaining negative), showing significant fluctuation and an overall increase of -50.44%.  SG&A expense ratio decreased significantly by 58.68%, while retained earnings on assets increased by -27.49%, with significant fluctuation.