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 237.34 (%).Trend:Increase 128.81% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 147.85 (%).Trend:Decrease 37.71% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 120.4 (%).Trend:Decrease 18.57% than previous quarter

Overall: decreasing (-49.27%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 426.39 (%).Trend:Increase 206.98% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 716.9 (%).Trend:Increase 68.13% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 120.58 (%).Trend:Decrease 83.18% than previous quarter

Overall: decreasing (-71.72%). 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 -848.95 (%).Trend:Increase 53.91% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -2182.31 (%).Trend:Increase 157.06% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -1076.07 (%).Trend:Decrease 50.69% than previous quarter

Overall: decreasing (26.75%). 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 -165.64 (%).Trend:Increase 13.75% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -234.4 (%).Trend:Increase 41.51% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -477.59 (%).Trend:Increase 103.75% than previous quarter

Overall: decreasing (188.33%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial data from Q3 2020 to Q2 2021 demonstrates significant volatility in working capital efficiency. Liabilities on revenue decreased significantly, while current assets on revenue also displayed erratic patterns. Cost efficiency, represented by the ratio of retained earnings to revenue, exhibits a strong decreasing trend. Invest efficiency shows a significant decreasing trend in retained earnings on assets, marked by high variation.