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 36.57 (%).Trend:Decrease 65.62% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 102.99 (%).Trend:Increase 181.62% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 49.7 (%).Trend:Decrease 51.74% than previous quarter

Overall: increasing (35.9%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 180.23 (%).Trend:Decrease 37.22% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 587.97 (%).Trend:Increase 226.23% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 269.72 (%).Trend:Decrease 54.13% than previous quarter

Overall: increasing (49.65%). 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 -2125.03 (%).Trend:Decrease 26.92% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -7509.72 (%).Trend:Increase 253.39% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -3203.18 (%).Trend:Decrease 57.35% than previous quarter

Overall: decreasing (50.74%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 76.4 (%).Trend:Increase 10.26% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 76.3 (%).Trend:Decrease 0.13% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 66.62 (%).Trend:Decrease 12.69% than previous quarter

Overall: decreasing (-12.8%). 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 -529.98 (%).Trend:Increase 9.41% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -452.28 (%).Trend:Decrease 14.66% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -462.22 (%).Trend:Increase 2.2% than previous quarter

Overall: increasing (-12.79%). Fluctuation: **Significant** (high variation).

Earning Per Share


From Q3 2020 to Q2 2021, significant fluctuations occurred. Liabilities on revenue and current assets on revenue increased overall, despite substantial quarter-to-quarter changes.  The ratio of retained earnings to revenue saw a considerable decrease,  while the SG&A expense ratio showed a smaller decrease. Retained earnings on assets decreased overall, also demonstrating significant fluctuation.