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 37.92 (%).Trend:Decrease 21.69% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 64.21 (%).Trend:Increase 69.33% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 55.5 (%).Trend:Decrease 13.56% than previous quarter

Overall: increasing (46.36%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 110.73 (%).Trend:Decrease 29.72% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 242.86 (%).Trend:Increase 119.33% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 171.69 (%).Trend:Decrease 29.3% than previous quarter

Overall: increasing (55.05%). 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 -1426.99 (%).Trend:Decrease 19.51% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -1563.2 (%).Trend:Increase 9.55% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -1193.37 (%).Trend:Decrease 23.66% than previous quarter

Overall: increasing (-16.37%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 60.75 (%).Trend:Increase 16.76% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 27.3 (%).Trend:Decrease 55.06% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 41.48 (%).Trend:Increase 51.94% than previous quarter

Overall: decreasing (-31.72%). Fluctuation: **Significant** (high 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 -1045.63 (%).Trend:Increase 13.42% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -586.35 (%).Trend:Decrease 43.92% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -635.07 (%).Trend:Increase 8.31% than previous quarter

Overall: increasing (-39.26%). Fluctuation: **Significant** (high variation).

Earning Per Share


The period from Q3 2020 to Q2 2021 shows significant fluctuations.  Liabilities on revenue increased by 46.36%, and current assets on revenue increased by 55.05%, both significantly. Cost efficiency indicates an overall increase in the ratio of retained earnings to revenue (-16.37%) and a significant decrease in the SG&A expense ratio (-31.72%). Retained earnings on assets show an overall increase of -39.26% (effectively decreasing).