Working Capital Efficiency
The data from Quater 3 in 2019 to Quater 2 in 2021 includes 3 quarters.

Liabilities on Revenue
Year 2019 Quarter 3: Liabilities on Revenue 15.46 (%).Trend:Decrease 78.38% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 240.84 (%).Trend:Increase 1457.83% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 67.3 (%).Trend:Decrease 72.06% than previous quarter

Overall: increasing (335.32%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2019 Quarter 3: Current assets on Revenue 38.52 (%).Trend:Decrease 64.01% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 392.18 (%).Trend:Increase 918.12% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 111.57 (%).Trend:Decrease 71.55% than previous quarter

Overall: increasing (189.64%). Fluctuation: **Significant** (high variation).


Cost Efficiency
The data from Quater 3 in 2019 to Quater 2 in 2021 includes 3 quarters.

Ratio of Retained Earnings to Revenue
Year 2019 Quarter 3: Ratio of Retained Earnings to Revenue -27.7 (%).Trend:Decrease 45.46% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -309.72 (%).Trend:Increase 1018.12% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -66.28 (%).Trend:Decrease 78.6% than previous quarter

Overall: decreasing (139.28%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2019 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 31.48 (%).Trend:Decrease 1.99% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 67.79 (%).Trend:Increase 115.34% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 35.66 (%).Trend:Decrease 47.4% than previous quarter

Overall: increasing (13.28%). Fluctuation: **Significant** (high variation).


Invest Efficiency
The data from Quater 3 in 2019 to Quater 2 in 2021 includes 3 quarters.

Retained Earning on Assets
Year 2019 Quarter 3: Retained Earning on Assets -32.53 (%).Trend:Increase 21.15% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -35.98 (%).Trend:Increase 10.61% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -31.19 (%).Trend:Decrease 13.31% than previous quarter

Overall: increasing (-4.12%). Fluctuation: **Significant** (high variation).

Earning Per Share


The data shows substantial fluctuations in key financial metrics. Working capital efficiency displays significant variability in liabilities and current assets on revenue. Cost efficiency metrics (ratio of retained earnings to revenue and SG&A expense ratio) exhibit a mixed trend with extreme fluctuations. Investment efficiency (retained earnings on assets) shows a generally downward trend with notable variability.