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 111.91 (%).Trend:Decrease 44.74% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 308.49 (%).Trend:Increase 175.66% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 176.53 (%).Trend:Decrease 42.78% than previous quarter

Overall: increasing (57.74%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 289.5 (%).Trend:Decrease 55.39% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 941.52 (%).Trend:Increase 225.22% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 372.45 (%).Trend:Decrease 60.44% than previous quarter

Overall: increasing (28.65%). 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 -1978.64 (%).Trend:Decrease 43.53% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -4622.61 (%).Trend:Increase 133.63% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -2241.77 (%).Trend:Decrease 51.5% than previous quarter

Overall: decreasing (13.3%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio

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 -472.03 (%).Trend:Increase 20.63% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -383.75 (%).Trend:Decrease 18.7% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -456.3 (%).Trend:Increase 18.91% than previous quarter

Overall: increasing (-3.33%). Fluctuation: **Significant** (high variation).

Earning Per Share


From Q3 2020 to Q2 2021,  Liabilities on Revenue show a 57.74% overall increase despite significant fluctuations.  Current assets on revenue increased by 28.65%, again with high variability. The Ratio of Retained Earnings to Revenue decreased by 13.3%, indicating cost efficiency concerns. Retained Earnings on Assets increased slightly (-3.33%) but with significant fluctuation, suggesting investment efficiency needs further review.