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 46.74 (%).Trend:Decrease 34.19% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 67.85 (%).Trend:Increase 45.16% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 39.73 (%).Trend:Decrease 41.44% than previous quarter

Overall: decreasing (-15.0%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 193.68 (%).Trend:Decrease 38.26% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 650.89 (%).Trend:Increase 236.06% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 311.46 (%).Trend:Decrease 52.15% than previous quarter

Overall: increasing (60.81%). 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 -261.33 (%).Trend:Decrease 39.47% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -524.04 (%).Trend:Increase 100.53% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -250.8 (%).Trend:Decrease 52.14% than previous quarter

Overall: increasing (-4.03%). 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 -98.71 (%).Trend:Decrease 1.7% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -65.26 (%).Trend:Decrease 33.89% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -63.7 (%).Trend:Decrease 2.39% than previous quarter

Overall: increasing (-35.47%). Fluctuation: **Significant** (high variation).

Earning Per Share


From Q3 2020 to Q2 2021, Liabilities on Revenue decreased (-15.0%), with significant fluctuation. Current assets on Revenue increased significantly (60.81%), also showing high variation. The Ratio of Retained Earnings to Revenue showed a slight increase (-4.03%), with significant fluctuation. Retained Earning on Assets increased (-35.47%), demonstrating significant variation.