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 30.08 (%).Trend:Decrease 25.65% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 98.63 (%).Trend:Increase 227.89% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 51.61 (%).Trend:Decrease 47.67% than previous quarter

Overall: increasing (71.58%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 199.06 (%).Trend:Decrease 35.89% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 503.25 (%).Trend:Increase 152.81% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 180.59 (%).Trend:Decrease 64.12% than previous quarter

Overall: decreasing (-9.28%). 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 -209.53 (%).Trend:Decrease 35.78% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -585.86 (%).Trend:Increase 179.61% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -278.24 (%).Trend:Decrease 52.51% than previous quarter

Overall: decreasing (32.79%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 68.14 (%).Trend:Decrease 5.27% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 83.02 (%).Trend:Increase 21.84% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 81.26 (%).Trend:Decrease 2.12% than previous quarter

Overall: increasing (19.25%). Fluctuation: **Little** (low 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 -44.05 (%).Trend:Increase 1.1% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -49.62 (%).Trend:Increase 12.64% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -51.85 (%).Trend:Increase 4.49% than previous quarter

Overall: decreasing (17.71%). Fluctuation: **Significant** (high variation).

Earning Per Share


From Q3 2020 to Q2 2021,  liabilities on revenue showed a significant increase (71.58%), and current assets on revenue decreased slightly (-9.28%), both with high variability. The ratio of retained earnings to revenue decreased significantly (32.79%).  The SG&A expense ratio increased moderately (19.25%).  Retained earnings on assets decreased (17.71%), showing significant fluctuation. Earning Per Share data was unavailable.