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 294.51 (%).Trend:Decrease 26.52% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 647.71 (%).Trend:Increase 119.93% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 307.63 (%).Trend:Decrease 52.5% than previous quarter

Overall: increasing (4.45%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 7412.21 (%).Trend:Decrease 39.27% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 11536.61 (%).Trend:Increase 55.64% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 5409.7 (%).Trend:Decrease 53.11% than previous quarter

Overall: decreasing (-27.02%). 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 -1082.13 (%).Trend:Decrease 19.2% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -3343.2 (%).Trend:Increase 208.95% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -2197.33 (%).Trend:Decrease 34.27% than previous quarter

Overall: decreasing (103.06%). 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 -14.52 (%).Trend:Increase 32.85% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -28.72 (%).Trend:Increase 97.8% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -40.17 (%).Trend:Increase 39.87% than previous quarter

Overall: decreasing (176.65%). Fluctuation: **Significant** (high variation).

Earning Per Share


Analyzing Q3 2020 to Q2 2021, liabilities on revenue increased slightly (4.45%), current assets decreased (-27.02%), the ratio of retained earnings to revenue decreased significantly (-103.06%), and retained earnings on assets decreased sharply (-176.65%).  All show significant fluctuation.