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 196.27 (%).Trend:Decrease 35.78% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 606.66 (%).Trend:Increase 209.09% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 247.05 (%).Trend:Decrease 59.28% than previous quarter

Overall: increasing (25.87%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 848.39 (%).Trend:Decrease 40.64% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 2055.63 (%).Trend:Increase 142.3% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 1226.23 (%).Trend:Decrease 40.35% than previous quarter

Overall: increasing (44.54%). 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 -2763.53 (%).Trend:Decrease 30.9% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -11266.72 (%).Trend:Increase 307.69% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -6104.67 (%).Trend:Decrease 45.82% than previous quarter

Overall: decreasing (120.9%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 147.96 (%).Trend:Increase 0.96% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 214.28 (%).Trend:Increase 44.82% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 207.87 (%).Trend:Decrease 2.99% than previous quarter

Overall: increasing (40.49%). Fluctuation: **Neutral** (moderate 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 -286.65 (%).Trend:Increase 16.0% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -428.22 (%).Trend:Increase 49.39% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -386.42 (%).Trend:Decrease 9.76% than previous quarter

Overall: decreasing (34.81%). Fluctuation: **Significant** (high variation).

Earning Per Share


Q3 2020-Q2 2021 data displays substantial volatility. Liabilities on revenue increased (25.87%), and current assets on revenue increased (44.54%), both significantly.  The ratio of retained earnings to revenue decreased (-120.9%) with high variation.  SG&A expense ratio increased (40.49%) with moderate variation. Retained earnings on assets decreased (-34.81%) significantly.