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 35.18 (%).Trend:Decrease 50.86% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 113.5 (%).Trend:Increase 222.63% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 80.25 (%).Trend:Decrease 29.3% than previous quarter

Overall: increasing (128.11%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 42.79 (%).Trend:Decrease 52.9% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 89.03 (%).Trend:Increase 108.06% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 44.07 (%).Trend:Decrease 50.5% than previous quarter

Overall: increasing (2.99%). 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 -291.13 (%).Trend:Decrease 33.34% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -665.57 (%).Trend:Increase 128.62% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -338.45 (%).Trend:Decrease 49.15% than previous quarter

Overall: decreasing (16.25%). 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 -100.83 (%).Trend:Increase 12.26% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -123.18 (%).Trend:Increase 22.17% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -130.87 (%).Trend:Increase 6.24% than previous quarter

Overall: decreasing (29.79%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements from Q3 2020 to Q2 2021 reveal significant fluctuations in working capital and cost efficiency. Liability-to-revenue ratios show an overall increase (128.11%), but with high variation. Current assets on revenue also increased (2.99%) but with volatility. Cost efficiency, as measured by the retained earnings-to-revenue ratio, decreased (16.25%) with high variability.  Investment efficiency, represented by retained earnings on assets, also showed a decrease (29.79%) with significant fluctuation.