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 27.7 (%).Trend:Decrease 32.52% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 73.98 (%).Trend:Increase 167.08% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 40.68 (%).Trend:Decrease 45.01% than previous quarter

Overall: increasing (46.86%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 68.45 (%).Trend:Decrease 30.59% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 268.75 (%).Trend:Increase 292.62% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 136.19 (%).Trend:Decrease 49.32% than previous quarter

Overall: increasing (98.96%). 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 -5.28 (%).Trend:Decrease 53.93% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -12.92 (%).Trend:Increase 144.7% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -0.08 (%).Trend:Decrease 99.38% than previous quarter

Overall: increasing (-98.48%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 16.36 (%).Trend:Decrease 6.94% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 16.2 (%).Trend:Decrease 0.98% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 13.49 (%).Trend:Decrease 16.73% than previous quarter

Overall: decreasing (-17.54%). Fluctuation: **Little** (low 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 -4.83 (%).Trend:Decrease 31.88% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -3.41 (%).Trend:Decrease 29.4% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -0.04 (%).Trend:Decrease 98.83% than previous quarter

Overall: increasing (-99.17%). Fluctuation: **Significant** (high variation).

Earning Per Share


Between Q3 2020 and Q2 2021, significant increases were observed in Liabilities on Revenue (46.86%) and Current assets on Revenue (98.96%), both with substantial fluctuation. Ratio of Retained Earnings to Revenue and Retained Earning on Assets also increased significantly (-98.48% and -99.17% respectively), showing high variation. The SG&A Expense Ratio decreased slightly (-17.54%), showing little fluctuation.