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 23.07 (%).Trend:Decrease 39.27% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 67.06 (%).Trend:Increase 190.68% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 29.61 (%).Trend:Decrease 55.85% than previous quarter

Overall: increasing (28.35%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 291.79 (%).Trend:Decrease 41.71% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 1018.05 (%).Trend:Increase 248.9% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 467.0 (%).Trend:Decrease 54.13% than previous quarter

Overall: increasing (60.05%). 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 -449.42 (%).Trend:Decrease 37.17% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -1230.4 (%).Trend:Increase 173.78% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -622.71 (%).Trend:Decrease 49.39% than previous quarter

Overall: decreasing (38.56%). 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 -149.24 (%).Trend:Increase 7.62% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -116.57 (%).Trend:Decrease 21.89% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -128.06 (%).Trend:Increase 9.86% than previous quarter

Overall: increasing (-14.19%). Fluctuation: **Significant** (high variation).

Earning Per Share


Analyzing Q3 2020 to Q2 2021, liabilities on revenue increased overall (28.35%), alongside current assets on revenue (60.05%). The ratio of retained earnings to revenue decreased considerably (38.56%). Retained earnings on assets showed a slight overall increase despite fluctuations.  Significant variability characterizes all metrics.