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 49.59 (%).Trend:Decrease 36.51% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 128.27 (%).Trend:Increase 158.66% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 72.49 (%).Trend:Decrease 43.49% than previous quarter

Overall: increasing (46.18%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 179.08 (%).Trend:Decrease 26.38% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 885.72 (%).Trend:Increase 394.59% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 167.86 (%).Trend:Decrease 81.05% than previous quarter

Overall: decreasing (-6.27%). 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 -69.93 (%).Trend:Decrease 24.05% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -403.46 (%).Trend:Increase 476.95% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -212.64 (%).Trend:Decrease 47.3% than previous quarter

Overall: decreasing (204.08%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 57.89 (%).Trend:Increase 18.26% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 49.23 (%).Trend:Decrease 14.96% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 55.18 (%).Trend:Increase 12.09% than previous quarter

Overall: decreasing (-4.68%). 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 -7.26 (%).Trend:Increase 1.68% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -13.61 (%).Trend:Increase 87.47% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -12.4 (%).Trend:Decrease 8.89% than previous quarter

Overall: decreasing (70.8%). Fluctuation: **Significant** (high variation).

Earning Per Share


The period from Q3 2020 to Q2 2021 demonstrates significant fluctuations. Liabilities on revenue increased (46.18%), while current assets showed a slight decrease (-6.27%). The ratio of retained earnings to revenue decreased dramatically (-204.08%).  SG&A expenses decreased slightly (-4.68%). Retained earnings on assets decreased significantly (-70.8%).