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 100.09 (%).Trend:Decrease 35.82% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 149.53 (%).Trend:Increase 49.4% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 68.46 (%).Trend:Decrease 54.22% than previous quarter

Overall: decreasing (-31.6%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 497.46 (%).Trend:Decrease 46.48% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 640.99 (%).Trend:Increase 28.85% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 467.83 (%).Trend:Decrease 27.01% than previous quarter

Overall: decreasing (-5.96%). Fluctuation: **Neutral** (moderate 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 -3994.39 (%).Trend:Decrease 49.33% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -6233.47 (%).Trend:Increase 56.06% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -3268.13 (%).Trend:Decrease 47.57% than previous quarter

Overall: increasing (-18.18%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 161.39 (%).Trend:Decrease 29.13% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 89.17 (%).Trend:Decrease 44.75% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 98.51 (%).Trend:Increase 10.47% than previous quarter

Overall: decreasing (-38.96%). Fluctuation: **Significant** (high 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 -532.13 (%).Trend:Decrease 28.86% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -618.97 (%).Trend:Increase 16.32% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -565.41 (%).Trend:Decrease 8.65% than previous quarter

Overall: decreasing (6.25%). Fluctuation: **Significant** (high variation).

Earning Per Share


Between Q3 2020 and Q2 2021, Liabilities on Revenue and SG&A Expense Ratio demonstrated significant decreases with considerable volatility. Current assets on revenue showed a small decrease with moderate fluctuation. The Ratio of Retained Earnings to Revenue increased significantly, and Retained Earnings on Assets decreased slightly, both showing high variation.