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 94.89 (%).Trend:Decrease 38.17% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 278.03 (%).Trend:Increase 193.0% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 38.72 (%).Trend:Decrease 86.07% than previous quarter

Overall: decreasing (-59.19%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 294.18 (%).Trend:Decrease 40.97% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 833.67 (%).Trend:Increase 183.39% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 291.55 (%).Trend:Decrease 65.03% than previous quarter

Overall: decreasing (-0.89%). 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 -192.5 (%).Trend:Decrease 41.79% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -589.55 (%).Trend:Increase 206.26% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -284.91 (%).Trend:Decrease 51.67% than previous quarter

Overall: decreasing (48.01%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 79.3 (%).Trend:Decrease 13.3% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 82.69 (%).Trend:Increase 4.27% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 77.07 (%).Trend:Decrease 6.8% than previous quarter

Overall: decreasing (-2.81%). Fluctuation: **Little** (low 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 -62.39 (%).Trend:Decrease 1.22% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -67.35 (%).Trend:Increase 7.95% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -90.74 (%).Trend:Increase 34.73% than previous quarter

Overall: decreasing (45.44%). Fluctuation: **Significant** (high variation).

Earning Per Share


Q3 2020 to Q2 2021 data shows liabilities on revenue decreased overall (-59.19%) with significant fluctuation. Current assets on revenue decreased slightly (-0.89%), also with significant fluctuation.  The ratio of retained earnings to revenue decreased (-48.01%) significantly. SG&A expense ratio decreased slightly (-2.81%) with little fluctuation.  Retained earnings on assets decreased significantly (-45.44%).  These results indicate high volatility across key financial indicators.