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 68.21 (%).Trend:Decrease 31.27% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 202.41 (%).Trend:Increase 196.75% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 116.45 (%).Trend:Decrease 42.47% than previous quarter

Overall: increasing (70.72%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 542.41 (%).Trend:Decrease 39.15% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 1245.84 (%).Trend:Increase 129.69% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 1213.13 (%).Trend:Decrease 2.63% than previous quarter

Overall: increasing (123.66%). 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 -1405.21 (%).Trend:Decrease 33.02% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -4780.0 (%).Trend:Increase 240.16% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -2383.21 (%).Trend:Decrease 50.14% than previous quarter

Overall: decreasing (69.6%). 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 -205.58 (%).Trend:Increase 9.33% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -277.62 (%).Trend:Increase 35.04% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -165.85 (%).Trend:Decrease 40.26% than previous quarter

Overall: increasing (-19.33%). Fluctuation: **Significant** (high variation).

Earning Per Share


Between Q3 2020 and Q2 2021, liabilities on revenue increased significantly (70.72%), showing substantial fluctuation. Current assets on revenue also increased substantially (123.66%) with high variability.  The ratio of retained earnings to revenue decreased significantly (-69.6%) with high variation. Retained earnings on assets increased (-19.33%) with significant fluctuation.