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 239.41 (%).Trend:Decrease 79.06% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 1395.78 (%).Trend:Increase 483.01% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 688.99 (%).Trend:Decrease 50.64% than previous quarter

Overall: increasing (187.79%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 1171.83 (%).Trend:Decrease 91.3% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 8898.32 (%).Trend:Increase 659.35% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 3942.26 (%).Trend:Decrease 55.7% than previous quarter

Overall: increasing (236.42%). 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 -406.19 (%).Trend:Decrease 94.89% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -4236.1 (%).Trend:Increase 942.89% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -2519.54 (%).Trend:Decrease 40.52% than previous quarter

Overall: decreasing (520.29%). 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 -34.07 (%).Trend:Decrease 41.03% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -42.86 (%).Trend:Increase 25.8% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -53.04 (%).Trend:Increase 23.75% than previous quarter

Overall: decreasing (55.68%). Fluctuation: **Significant** (high variation).

Earning Per Share


From Q3 2020 to Q2 2021, significant volatility is observed. Liabilities on revenue show an overall increase of 187.79%, while current assets on revenue increased by 236.42%. Conversely, the ratio of retained earnings to revenue significantly decreased (520.29%), and retained earnings on assets decreased by 55.68%, indicating instability.