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 72.11 (%).Trend:Decrease 26.35% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 266.59 (%).Trend:Increase 269.7% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 126.74 (%).Trend:Decrease 52.46% than previous quarter

Overall: increasing (75.76%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 391.1 (%).Trend:Decrease 36.44% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 1098.5 (%).Trend:Increase 180.87% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 596.37 (%).Trend:Decrease 45.71% than previous quarter

Overall: increasing (52.49%). 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 -1406.03 (%).Trend:Decrease 25.34% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -4780.63 (%).Trend:Increase 240.01% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -2541.5 (%).Trend:Decrease 46.84% than previous quarter

Overall: decreasing (80.76%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 126.72 (%).Trend:Increase 6.39% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 161.87 (%).Trend:Increase 27.74% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 161.75 (%).Trend:Decrease 0.07% than previous quarter

Overall: increasing (27.64%). Fluctuation: **Neutral** (moderate 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 -303.98 (%).Trend:Increase 18.76% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -404.49 (%).Trend:Increase 33.06% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -406.73 (%).Trend:Increase 0.55% than previous quarter

Overall: decreasing (33.8%). Fluctuation: **Significant** (high variation).

Earning Per Share


Between Q3 2020 and Q2 2021, liabilities and current assets on revenue saw significant increases with substantial fluctuations.  The ratio of retained earnings to revenue experienced a large decrease, showing significant variation.  The SG&A expense ratio increased moderately.  Retained earnings on assets decreased significantly with high variation.