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 70.3 (%).Trend:Decrease 27.73% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 109.62 (%).Trend:Increase 55.93% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 67.26 (%).Trend:Decrease 38.64% than previous quarter

Overall: decreasing (-4.32%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 328.76 (%).Trend:Decrease 10.57% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 519.58 (%).Trend:Increase 58.04% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 251.37 (%).Trend:Decrease 51.62% than previous quarter

Overall: decreasing (-23.54%). 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 -306.11 (%).Trend:Decrease 30.47% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -647.99 (%).Trend:Increase 111.69% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -373.71 (%).Trend:Decrease 42.33% than previous quarter

Overall: decreasing (22.08%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 75.21 (%).Trend:Increase 1.4% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 71.12 (%).Trend:Decrease 5.44% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 80.11 (%).Trend:Increase 12.64% than previous quarter

Overall: increasing (6.52%). 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 -87.32 (%).Trend:Decrease 20.52% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -110.46 (%).Trend:Increase 26.5% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -129.42 (%).Trend:Increase 17.16% than previous quarter

Overall: decreasing (48.21%). Fluctuation: **Significant** (high variation).

Earning Per Share


Q3 2020 - Q2 2021 data exhibits significant fluctuation. Liabilities on revenue decreased slightly (-4.32%), while current assets decreased more considerably (-23.54%).  The ratio of retained earnings to revenue showed an overall decrease (-22.08%). The SG&A expense ratio increased modestly (6.52%) with low variation. Retained earnings on assets decreased significantly (-48.21%).