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 49.38 (%).Trend:Decrease 21.73% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 131.65 (%).Trend:Increase 166.61% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 63.74 (%).Trend:Decrease 51.58% than previous quarter

Overall: increasing (29.08%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 163.6 (%).Trend:Decrease 33.1% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 529.47 (%).Trend:Increase 223.64% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 206.32 (%).Trend:Decrease 61.03% than previous quarter

Overall: increasing (26.11%). 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 -116.88 (%).Trend:Decrease 29.88% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -349.16 (%).Trend:Increase 198.73% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -182.0 (%).Trend:Decrease 47.87% than previous quarter

Overall: decreasing (55.72%). 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 -26.55 (%).Trend:Increase 7.45% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -28.64 (%).Trend:Increase 7.87% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -31.58 (%).Trend:Increase 10.27% than previous quarter

Overall: decreasing (18.95%). Fluctuation: **Significant** (high variation).

Earning Per Share


From Q3 2020 to Q2 2021, Liabilities on Revenue showed significant fluctuation, increasing overall by 29.08%. Current assets on Revenue also increased by 26.11%, with significant fluctuation.  The Ratio of Retained Earnings to Revenue decreased by 55.72% with significant variation. Retained Earning on Assets decreased by 18.95%, also showing significant fluctuation.