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 145.84 (%).Trend:Decrease 22.8% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 278.67 (%).Trend:Increase 91.08% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 139.32 (%).Trend:Decrease 50.01% than previous quarter

Overall: decreasing (-4.47%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 775.82 (%).Trend:Decrease 26.95% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 1391.08 (%).Trend:Increase 79.3% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 684.51 (%).Trend:Decrease 50.79% than previous quarter

Overall: decreasing (-11.77%). 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 -1318.54 (%).Trend:Decrease 34.39% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -2695.14 (%).Trend:Increase 104.4% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -1249.68 (%).Trend:Decrease 53.63% than previous quarter

Overall: increasing (-5.22%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 128.19 (%).Trend:Increase 2.4% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 82.71 (%).Trend:Decrease 35.48% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 73.39 (%).Trend:Decrease 11.27% than previous quarter

Overall: decreasing (-42.75%). 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 -131.28 (%).Trend:Increase 8.35% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -147.01 (%).Trend:Increase 11.98% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -141.77 (%).Trend:Decrease 3.56% than previous quarter

Overall: decreasing (7.99%). Fluctuation: **Significant** (high variation).

Earning Per Share


From Q3 2020 to Q2 2021, liabilities on revenue decreased slightly but with significant fluctuation. Current assets on revenue also decreased, showing considerable variation. Ratio of retained earnings to revenue increased slightly, showing high volatility, while SG&A expense ratio decreased significantly. Retained earnings on assets decreased, displaying significant fluctuations.