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 88.3 (%).Trend:Decrease 31.76% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 245.43 (%).Trend:Increase 177.95% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 129.13 (%).Trend:Decrease 47.39% than previous quarter

Overall: increasing (46.24%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 326.79 (%).Trend:Decrease 35.53% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 818.13 (%).Trend:Increase 150.35% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 657.99 (%).Trend:Decrease 19.57% than previous quarter

Overall: increasing (101.35%). 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 -140.14 (%).Trend:Decrease 29.09% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -382.97 (%).Trend:Increase 173.28% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -204.33 (%).Trend:Decrease 46.65% than previous quarter

Overall: decreasing (45.8%). 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 -40.18 (%).Trend:Increase 9.48% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -40.89 (%).Trend:Increase 1.77% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -28.55 (%).Trend:Decrease 30.18% than previous quarter

Overall: increasing (-28.94%). Fluctuation: **Significant** (high variation).

Earning Per Share


Analyzing Q3 2020 to Q2 2021 shows significant fluctuations. Liabilities on Revenue increased by 46.24%, and Current assets on Revenue increased by 101.35%, both with substantial quarter-to-quarter changes. The Ratio of Retained Earnings to Revenue decreased by 45.8%, while Retained Earning on Assets increased by -28.94%.  Significant volatility is observed across all metrics.