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 163.16 (%).Trend:Increase 21.58% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 128.7 (%).Trend:Decrease 21.12% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 49.92 (%).Trend:Decrease 61.21% than previous quarter

Overall: decreasing (-69.4%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 2305.43 (%).Trend:Decrease 10.06% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 3442.08 (%).Trend:Increase 49.3% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 963.83 (%).Trend:Decrease 72.0% than previous quarter

Overall: decreasing (-58.19%). 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 -1984.02 (%).Trend:Increase 8.68% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -2508.4 (%).Trend:Increase 26.43% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -684.14 (%).Trend:Decrease 72.73% than previous quarter

Overall: increasing (-65.52%). 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 -77.35 (%).Trend:Increase 13.48% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -71.17 (%).Trend:Decrease 7.99% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -66.24 (%).Trend:Decrease 6.93% than previous quarter

Overall: increasing (-14.36%). Fluctuation: **Significant** (high variation).

Earning Per Share


Over Q3 2020 to Q2 2021, liabilities on revenue decreased sharply (-69.4%), exhibiting significant variation.  Current assets on revenue also decreased significantly (-58.19%), with substantial fluctuation.  The ratio of retained earnings to revenue increased significantly (-65.52%), showing high volatility.  Retained earnings on assets increased slightly (-14.36%) but remained volatile.