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 135.81 (%).Trend:Increase 34.12% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 116.98 (%).Trend:Decrease 13.86% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 63.84 (%).Trend:Decrease 45.43% than previous quarter

Overall: decreasing (-52.99%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 244.61 (%).Trend:Increase 89.08% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 182.14 (%).Trend:Decrease 25.54% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 97.14 (%).Trend:Decrease 46.67% than previous quarter

Overall: decreasing (-60.29%). 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 -169.07 (%).Trend:Decrease 34.02% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -157.57 (%).Trend:Decrease 6.8% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -68.46 (%).Trend:Decrease 56.55% than previous quarter

Overall: increasing (-59.51%). 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 -31.34 (%).Trend:Decrease 74.65% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -37.69 (%).Trend:Increase 20.26% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -35.34 (%).Trend:Decrease 6.24% than previous quarter

Overall: decreasing (12.76%). Fluctuation: **Significant** (high variation).

Earning Per Share


Analyzing Q3 2020 to Q2 2021 reveals significant fluctuations.  Liabilities on Revenue decreased overall by 52.99%, while Current Assets on Revenue decreased by 60.29%, both showing significant variability.  The Ratio of Retained Earnings to Revenue increased by -59.51% (meaning a decrease in absolute value) and experienced significant fluctuation. Retained Earnings on Assets decreased by 12.76% with significant variation.