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 26.82 (%).Trend:Decrease 32.03% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 155.18 (%).Trend:Increase 478.6% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 53.65 (%).Trend:Decrease 65.43% than previous quarter

Overall: increasing (100.04%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 50.2 (%).Trend:Decrease 36.56% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 242.75 (%).Trend:Increase 383.57% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 100.69 (%).Trend:Decrease 58.52% than previous quarter

Overall: increasing (100.58%). 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 -16.46 (%).Trend:Decrease 831.56% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -64.92 (%).Trend:Increase 294.41% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -15.75 (%).Trend:Decrease 75.74% than previous quarter

Overall: increasing (-4.31%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 70.91 (%).Trend:Increase 31.66% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 53.57 (%).Trend:Decrease 24.45% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 49.42 (%).Trend:Decrease 7.75% than previous quarter

Overall: decreasing (-30.31%). 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 -9.03 (%).Trend:Decrease 1201.22% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -9.36 (%).Trend:Increase 3.65% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -5.52 (%).Trend:Decrease 41.03% than previous quarter

Overall: increasing (-38.87%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share -1.28 (USD).Trend:Decrease 212.28% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.84 (USD).Trend:Decrease 165.62% than previous quarter
Year 2021 Quarter 2: Earning Per Share 1.96 (USD).Trend:Increase 133.33% than previous quarter

Overall: increasing (-253.12%). Fluctuation: **Significant** (high variation).



Q3 2020 to Q2 2021 data reveals significant increases in Liabilities on Revenue and Current Assets on Revenue, along with high volatility.  Ratio of Retained Earnings to Revenue showed a slight increase with significant fluctuations.  The SG&A Expense Ratio decreased considerably showing moderate variation. Retained Earning on Assets and Earning Per Share increased, despite significant volatility.