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


From Q3 2020 to Q2 2021, Liabilities on Revenue and Current assets on Revenue increased significantly. The Ratio of Retained Earnings to Revenue decreased significantly. The Selling, General & Administrative (SG&A) Expense Ratio increased moderately. Retained Earning on Assets decreased significantly.