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 51.83 (%).Trend:Decrease 40.99% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 181.61 (%).Trend:Increase 250.4% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 120.09 (%).Trend:Decrease 33.87% than previous quarter

Overall: increasing (131.7%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 113.51 (%).Trend:Decrease 43.29% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 424.26 (%).Trend:Increase 273.76% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 406.1 (%).Trend:Decrease 4.28% than previous quarter

Overall: increasing (257.77%). 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 -30.64 (%).Trend:Decrease 60.22% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -35.59 (%).Trend:Increase 16.16% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -10.84 (%).Trend:Decrease 69.54% than previous quarter

Overall: increasing (-64.62%). 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 -19.65 (%).Trend:Decrease 23.54% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -6.62 (%).Trend:Decrease 66.31% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -2.36 (%).Trend:Decrease 64.35% than previous quarter

Overall: increasing (-87.99%). Fluctuation: **Significant** (high variation).

Earning Per Share


From Q3 2020 to Q2 2021, liabilities on revenue showed a 131.7% increase and current assets on revenue a 257.77% increase, both with significant fluctuations.  The ratio of retained earnings to revenue and retained earnings on assets also showed overall increases, despite high volatility between quarters.