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 14.59 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 31.0 (%).Trend:Increase 112.47% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 23.88 (%).Trend:Decrease 22.97% than previous quarter

Overall: increasing (63.67%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 46.46 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 117.06 (%).Trend:Increase 151.96% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 58.14 (%).Trend:Decrease 50.33% than previous quarter

Overall: increasing (25.14%). 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 -7.73 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -17.37 (%).Trend:Increase 124.71% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -6.59 (%).Trend:Decrease 62.06% than previous quarter

Overall: increasing (-14.75%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 20.84 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 17.68 (%).Trend:Decrease 15.16% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 15.53 (%).Trend:Decrease 12.16% than previous quarter

Overall: decreasing (-25.48%). Fluctuation: **Neutral** (moderate 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 -10.64 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -10.21 (%).Trend:Decrease 4.04% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -8.03 (%).Trend:Decrease 21.35% than previous quarter

Overall: increasing (-24.53%). Fluctuation: **Significant** (high variation).

Earning Per Share


From Q3 2020 to Q2 2021, Liabilities on Revenue increased by 63.67%, while Current Assets on Revenue increased by 25.14%, both with significant fluctuation.  The Ratio of Retained Earnings to Revenue showed a less significant increase (-14.75%), while the SG&A Expense Ratio decreased by 25.48%.  Retained Earnings on Assets showed an overall increase of -24.53% with significant fluctuation.