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 147.85 (%).Trend:Decrease 33.69% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 277.74 (%).Trend:Increase 87.85% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 151.6 (%).Trend:Decrease 45.42% than previous quarter

Overall: increasing (2.54%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 1286.51 (%).Trend:Decrease 10.09% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 1989.91 (%).Trend:Increase 54.68% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 836.59 (%).Trend:Decrease 57.96% than previous quarter

Overall: decreasing (-34.97%). 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 -684.84 (%).Trend:Decrease 33.32% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -1436.59 (%).Trend:Increase 109.77% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -781.78 (%).Trend:Decrease 45.58% than previous quarter

Overall: decreasing (14.16%). 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 -42.63 (%).Trend:Decrease 15.32% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -51.51 (%).Trend:Increase 20.83% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -58.21 (%).Trend:Increase 13.01% than previous quarter

Overall: decreasing (36.55%). Fluctuation: **Significant** (high variation).

Earning Per Share


Analyzing Q3 2020-Q2 2021 data reveals significant fluctuations. Liabilities on revenue increased slightly (2.54%), while current assets on revenue decreased (-34.97%). The ratio of retained earnings to revenue decreased (-14.16%), and retained earnings on assets also decreased (-36.55%).  All demonstrate significant variability.