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 54.03 (%).Trend:Decrease 32.68% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 165.59 (%).Trend:Increase 206.48% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 85.35 (%).Trend:Decrease 48.46% than previous quarter

Overall: increasing (57.97%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 202.61 (%).Trend:Decrease 18.73% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 492.11 (%).Trend:Increase 142.89% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 239.89 (%).Trend:Decrease 51.25% than previous quarter

Overall: increasing (18.4%). 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 -147.66 (%).Trend:Decrease 31.83% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -375.84 (%).Trend:Increase 154.53% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -185.79 (%).Trend:Decrease 50.57% than previous quarter

Overall: decreasing (25.82%). 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 -60.78 (%).Trend:Decrease 13.1% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -63.6 (%).Trend:Increase 4.64% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -64.67 (%).Trend:Increase 1.68% than previous quarter

Overall: decreasing (6.4%). Fluctuation: **Significant** (high variation).

Earning Per Share


Between Q3 2020 and Q2 2021, liabilities on revenue increased 57.97% and current assets on revenue increased 18.4%, both exhibiting significant fluctuation.  The ratio of retained earnings to revenue decreased 25.82% with significant fluctuation. Retained earnings on assets decreased 6.4% with significant fluctuation.