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 31.46 (%).Trend:Decrease 32.85% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 102.91 (%).Trend:Increase 227.11% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 60.9 (%).Trend:Decrease 40.82% than previous quarter

Overall: increasing (93.58%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 159.06 (%).Trend:Decrease 40.87% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 534.57 (%).Trend:Increase 236.08% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 465.93 (%).Trend:Decrease 12.84% than previous quarter

Overall: increasing (192.93%). 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 -668.17 (%).Trend:Decrease 33.11% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -2210.31 (%).Trend:Increase 230.8% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -1018.7 (%).Trend:Decrease 53.91% than previous quarter

Overall: decreasing (52.46%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 47.15 (%).Trend:Decrease 4.19% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 70.95 (%).Trend:Increase 50.48% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 72.52 (%).Trend:Increase 2.21% than previous quarter

Overall: increasing (53.81%). 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 -242.16 (%).Trend:Increase 9.85% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -252.06 (%).Trend:Increase 4.09% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -159.13 (%).Trend:Decrease 36.87% than previous quarter

Overall: increasing (-34.29%). Fluctuation: **Significant** (high variation).

Earning Per Share


Working capital efficiency shows significant fluctuation, with liabilities on revenue decreasing by 32.85% in Q3 2020, then increasing by 227.11% in Q1 2021 before decreasing again by 40.82% in Q2 2021.  Current assets on revenue also display significant fluctuation, decreasing by 40.87% in Q3 2020 before increasing by 236.08% in Q1 2021 and decreasing by 12.84% in Q2 2021. Cost efficiency shows a significant decrease in the ratio of retained earnings to revenue, trending downward. The selling, general, and administrative (SG&A) expense ratio is increasing with neutral fluctuation.  Investment efficiency shows significant fluctuation in retained earnings on assets. Overall, trends show increasing working capital and cost efficiency, but with substantial volatility.