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 29.02 (%).Trend:Decrease 35.15% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 87.71 (%).Trend:Increase 202.24% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 43.68 (%).Trend:Decrease 50.2% than previous quarter

Overall: increasing (50.52%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 48.91 (%).Trend:Decrease 25.97% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 105.83 (%).Trend:Increase 116.38% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 52.6 (%).Trend:Decrease 50.3% than previous quarter

Overall: increasing (7.54%). 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 -5.6 (%).Trend:Decrease 37.22% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -13.4 (%).Trend:Increase 139.29% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -6.47 (%).Trend:Decrease 51.72% than previous quarter

Overall: decreasing (15.54%). 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 -3.3 (%).Trend:Decrease 8.84% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -2.76 (%).Trend:Decrease 16.36% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -2.62 (%).Trend:Decrease 5.07% than previous quarter

Overall: increasing (-20.61%). Fluctuation: **Significant** (high variation).

Earning Per Share


From Q3 2020 to Q2 2021, Liabilities on revenue display significant fluctuation, increasing substantially in Q1 2021 before dropping in Q2 2021.  Current assets on revenue show a similar pattern, rising sharply in Q1 2021 but dropping in Q2 2021. Cost efficiency trends show a decrease in the ratio of retained earnings to revenue throughout the period. Invest efficiency shows a consistent decline in retained earning on assets with substantial variations.