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 46.63 (%).Trend:Decrease 28.79% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 134.11 (%).Trend:Increase 187.6% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 71.65 (%).Trend:Decrease 46.57% than previous quarter

Overall: increasing (53.66%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 356.75 (%).Trend:Decrease 9.88% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 1773.1 (%).Trend:Increase 397.01% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 906.12 (%).Trend:Decrease 48.9% than previous quarter

Overall: increasing (153.99%). 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 -394.97 (%).Trend:Decrease 52.54% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -947.77 (%).Trend:Increase 139.96% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -513.08 (%).Trend:Decrease 45.86% than previous quarter

Overall: decreasing (29.9%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 67.77 (%).Trend:Decrease 28.56% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 71.5 (%).Trend:Increase 5.5% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 76.54 (%).Trend:Increase 7.05% than previous quarter

Overall: increasing (12.94%). 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 -90.1 (%).Trend:Decrease 38.87% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -48.41 (%).Trend:Decrease 46.27% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -51.09 (%).Trend:Increase 5.54% than previous quarter

Overall: increasing (-43.3%). Fluctuation: **Significant** (high variation).

Earning Per Share


Q3 2020 to Q2 2021 data shows considerable volatility.  Liabilities and current assets on revenue increased overall but with wide fluctuations, suggesting operational instability. The ratio of retained earnings to revenue decreased overall, despite large quarterly shifts.  The SG&A expense ratio increased slightly with low variability, while Retained Earning on Assets saw a negative increase overall.