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 145.84 (%).Trend:Decrease 22.8% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 278.67 (%).Trend:Increase 91.08% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 139.32 (%).Trend:Decrease 50.01% than previous quarter

Overall: decreasing (-4.47%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 775.82 (%).Trend:Decrease 26.95% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 1391.08 (%).Trend:Increase 79.3% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 684.51 (%).Trend:Decrease 50.79% than previous quarter

Overall: decreasing (-11.77%). 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 -1318.54 (%).Trend:Decrease 34.39% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -2695.14 (%).Trend:Increase 104.4% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -1249.68 (%).Trend:Decrease 53.63% than previous quarter

Overall: increasing (-5.22%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 128.19 (%).Trend:Increase 2.4% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 82.71 (%).Trend:Decrease 35.48% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 73.39 (%).Trend:Decrease 11.27% than previous quarter

Overall: decreasing (-42.75%). 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 -131.28 (%).Trend:Increase 8.35% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -147.01 (%).Trend:Increase 11.98% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -141.77 (%).Trend:Decrease 3.56% than previous quarter

Overall: decreasing (7.99%). Fluctuation: **Significant** (high variation).

Earning Per Share


Over Q3 2020 to Q2 2021, Liabilities on Revenue showed a net decrease of 4.47% with significant fluctuation.  Current assets on Revenue decreased by 11.77%, also significantly. The Ratio of Retained Earnings to Revenue slightly increased (-5.22%), fluctuating significantly. The SG&A Expense Ratio saw a substantial decrease of 42.75%, with significant fluctuation. Retained Earning on Assets experienced a decrease of 7.99% with significant variation.