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 78.0 (%).Trend:Decrease 26.71% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 113.92 (%).Trend:Increase 46.05% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 51.04 (%).Trend:Decrease 55.2% than previous quarter

Overall: decreasing (-34.56%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 482.49 (%).Trend:Increase 22.67% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 704.7 (%).Trend:Increase 46.05% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 341.59 (%).Trend:Decrease 51.53% than previous quarter

Overall: decreasing (-29.2%). 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 -208.72 (%).Trend:Decrease 25.96% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -771.73 (%).Trend:Increase 269.74% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -373.41 (%).Trend:Decrease 51.61% than previous quarter

Overall: decreasing (78.9%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 78.42 (%).Trend:Decrease 5.03% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 53.77 (%).Trend:Decrease 31.43% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 56.67 (%).Trend:Increase 5.39% than previous quarter

Overall: decreasing (-27.74%). Fluctuation: **Neutral** (moderate 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 -37.36 (%).Trend:Decrease 32.73% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -85.6 (%).Trend:Increase 129.12% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -84.67 (%).Trend:Decrease 1.09% than previous quarter

Overall: decreasing (126.63%). Fluctuation: **Significant** (high variation).

Earning Per Share


Q3 2020 to Q2 2021 shows significant fluctuations. Liabilities on Revenue and Current Assets on Revenue decreased overall.  The Ratio of Retained Earnings to Revenue also decreased significantly.  The SG&A Expense Ratio decreased moderately. Retained Earning on Assets decreased significantly. Earning Per Share data is missing.