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 26.89 (%).Trend:Decrease 0.11% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 84.73 (%).Trend:Increase 215.1% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 46.33 (%).Trend:Decrease 45.32% than previous quarter

Overall: increasing (72.29%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 294.06 (%).Trend:Increase 14.19% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 1032.9 (%).Trend:Increase 251.25% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 506.28 (%).Trend:Decrease 50.98% than previous quarter

Overall: increasing (72.17%). 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 -81.61 (%).Trend:Increase 11.4% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -233.28 (%).Trend:Increase 185.85% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -127.43 (%).Trend:Decrease 45.37% than previous quarter

Overall: decreasing (56.15%). 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 -14.73 (%).Trend:Increase 27.86% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -11.24 (%).Trend:Decrease 23.69% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -12.8 (%).Trend:Increase 13.88% than previous quarter

Overall: increasing (-13.1%). Fluctuation: **Significant** (high variation).

Earning Per Share


The analysis of Q3 2020 to Q2 2021 shows significant increases in Liabilities on Revenue (72.29%) and Current Assets on Revenue (72.17%), both with high variability.  The Ratio of Retained Earnings to Revenue decreased significantly (-56.15%) with high variation.  Retained Earning on Assets shows a slight increase with significant fluctuation. Data covers three quarters.