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 131.37 (%).Trend:Decrease 46.31% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 274.24 (%).Trend:Increase 108.75% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 149.11 (%).Trend:Decrease 45.63% than previous quarter

Overall: increasing (13.5%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 3236.25 (%).Trend:Increase 1249.62% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 592.76 (%).Trend:Decrease 81.68% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 106.18 (%).Trend:Decrease 82.09% than previous quarter

Overall: decreasing (-96.72%). 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 23327.31 (%).Trend:Decrease 32.31% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 1305.18 (%).Trend:Decrease 94.4% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 669.77 (%).Trend:Decrease 48.68% than previous quarter

Overall: decreasing (-97.13%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 300.04 (%).Trend:Increase 27.44% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 42.38 (%).Trend:Decrease 85.88% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 43.96 (%).Trend:Increase 3.73% than previous quarter

Overall: decreasing (-85.35%). 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 22.56 (%).Trend:Decrease 1.74% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 15.7 (%).Trend:Decrease 30.41% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 17.44 (%).Trend:Increase 11.08% than previous quarter

Overall: decreasing (-22.7%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share


The financial data (Q3 2020-Q2 2021) reveals substantial volatility. Liabilities on revenue saw a slight overall increase (13.5%), but current assets on revenue experienced a dramatic decrease (-96.72%).  Cost efficiency indicators plummeted; the ratio of retained earnings to revenue decreased significantly (-97.13%), mirroring the sharp decline in SG&A expense ratio (-85.35%). Investment efficiency, as represented by retained earnings on assets, showed a moderate decrease (-22.7%).