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 151.09 (%).Trend:Decrease 42.18% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 526.57 (%).Trend:Increase 248.51% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 221.69 (%).Trend:Decrease 57.9% than previous quarter

Overall: increasing (46.73%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 251.98 (%).Trend:Decrease 36.2% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 912.9 (%).Trend:Increase 262.29% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 593.22 (%).Trend:Decrease 35.02% than previous quarter

Overall: increasing (135.42%). 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 -387.71 (%).Trend:Decrease 33.99% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -1270.74 (%).Trend:Increase 227.76% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -491.45 (%).Trend:Decrease 61.33% than previous quarter

Overall: decreasing (26.76%). 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 -15.09 (%).Trend:Increase 1.48% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -13.96 (%).Trend:Decrease 7.49% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -11.61 (%).Trend:Decrease 16.83% than previous quarter

Overall: increasing (-23.06%). Fluctuation: **Significant** (high variation).

Earning Per Share


From Q3 2020 to Q2 2021, Liabilities on Revenue and Current Assets on Revenue exhibited significant increases overall, although with considerable quarterly fluctuations. The Ratio of Retained Earnings to Revenue showed an overall decrease, while Retained Earning on Assets slightly increased, both with significant volatility. This suggests inconsistency in financial performance.