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 72.11 (%).Trend:Decrease 26.35% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 266.59 (%).Trend:Increase 269.7% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 126.74 (%).Trend:Decrease 52.46% than previous quarter

Overall: increasing (75.76%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 391.1 (%).Trend:Decrease 36.44% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 1098.5 (%).Trend:Increase 180.87% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 596.37 (%).Trend:Decrease 45.71% than previous quarter

Overall: increasing (52.49%). 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 -1406.03 (%).Trend:Decrease 25.34% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -4780.63 (%).Trend:Increase 240.01% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -2541.5 (%).Trend:Decrease 46.84% than previous quarter

Overall: decreasing (80.76%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 126.72 (%).Trend:Increase 6.39% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 161.87 (%).Trend:Increase 27.74% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 161.75 (%).Trend:Decrease 0.07% than previous quarter

Overall: increasing (27.64%). 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 -303.98 (%).Trend:Increase 18.76% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -404.49 (%).Trend:Increase 33.06% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -406.73 (%).Trend:Increase 0.55% than previous quarter

Overall: decreasing (33.8%). Fluctuation: **Significant** (high variation).

Earning Per Share


From Q3 2020 to Q2 2021, Liabilities on Revenue increased significantly (75.76%), while Current assets on Revenue also increased significantly (52.49%).  The Ratio of Retained Earnings to Revenue decreased significantly (-80.76%). The SG&A expense ratio increased moderately (27.64%). Retained Earnings on Assets decreased significantly (-33.8%).