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 16.78 (%).Trend:Decrease 33.65% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 89.12 (%).Trend:Increase 431.11% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 39.33 (%).Trend:Decrease 55.87% than previous quarter

Overall: increasing (134.39%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 446.45 (%).Trend:Increase 33.98% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 986.55 (%).Trend:Increase 120.98% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 404.48 (%).Trend:Decrease 59.0% than previous quarter

Overall: decreasing (-9.4%). 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 -329.79 (%).Trend:Decrease 36.56% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -881.3 (%).Trend:Increase 167.23% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -362.17 (%).Trend:Decrease 58.91% than previous quarter

Overall: decreasing (9.82%). 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 -60.23 (%).Trend:Decrease 42.61% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -31.55 (%).Trend:Decrease 47.62% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -32.36 (%).Trend:Increase 2.57% than previous quarter

Overall: increasing (-46.27%). Fluctuation: **Significant** (high variation).

Earning Per Share


From Q3 2020 to Q2 2021, Liabilities on Revenue increased by 134.39%, demonstrating significant fluctuation. Current assets on revenue decreased by -9.4%, again with significant variation.  The Ratio of Retained Earnings to Revenue decreased by 9.82%, and Retained Earning on Assets increased by -46.27%, both showing significant fluctuation.