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 286.95 (%).Trend:Decrease 74.0% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 634.91 (%).Trend:Increase 121.26% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 731.92 (%).Trend:Increase 15.28% than previous quarter

Overall: increasing (155.07%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 3363.29 (%).Trend:Decrease 51.54% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 3120.27 (%).Trend:Decrease 7.23% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 2362.15 (%).Trend:Decrease 24.3% than previous quarter

Overall: decreasing (-29.77%). Fluctuation: **Neutral** (moderate 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 -9126.85 (%).Trend:Decrease 45.2% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -8932.24 (%).Trend:Decrease 2.13% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -8019.11 (%).Trend:Decrease 10.22% than previous quarter

Overall: increasing (-12.14%). 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 -264.86 (%).Trend:Increase 13.37% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -279.57 (%).Trend:Increase 5.55% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -308.86 (%).Trend:Increase 10.48% than previous quarter

Overall: decreasing (16.61%). Fluctuation: **Significant** (high variation).

Earning Per Share


From Q3 2020 to Q2 2021, liabilities on revenue increased significantly (155.07%), while current assets on revenue decreased (-29.77%). The ratio of retained earnings to revenue increased (-12.14%), and retained earnings on assets decreased (-16.61%). Both showed significant fluctuation.  SG&A and EPS data are absent.