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 28.64 (%).Trend:Decrease 33.66% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 102.65 (%).Trend:Increase 258.41% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 42.98 (%).Trend:Decrease 58.13% than previous quarter

Overall: increasing (50.07%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 227.66 (%).Trend:Decrease 38.06% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 632.53 (%).Trend:Increase 177.84% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 291.16 (%).Trend:Decrease 53.97% than previous quarter

Overall: increasing (27.89%). 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 -598.27 (%).Trend:Decrease 34.71% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -1925.93 (%).Trend:Increase 221.92% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -945.11 (%).Trend:Decrease 50.93% than previous quarter

Overall: decreasing (57.97%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 83.53 (%).Trend:Decrease 10.26% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 104.79 (%).Trend:Increase 25.45% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 93.99 (%).Trend:Decrease 10.31% than previous quarter

Overall: increasing (12.52%). 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 -241.18 (%).Trend:Decrease 0.12% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -271.75 (%).Trend:Increase 12.68% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -289.33 (%).Trend:Increase 6.47% than previous quarter

Overall: decreasing (19.96%). Fluctuation: **Significant** (high variation).

Earning Per Share


From Q3 2020 to Q2 2021, liabilities on revenue increased significantly (50.07%), with current assets on revenue also increasing (27.89%). The ratio of retained earnings to revenue decreased significantly (57.97%), while the SG&A expense ratio increased moderately (12.52%). Retained earnings on assets decreased significantly (19.96%).