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 57.26 (%).Trend:Decrease 31.7% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 185.23 (%).Trend:Increase 223.49% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 97.75 (%).Trend:Decrease 47.23% than previous quarter

Overall: increasing (70.71%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 219.81 (%).Trend:Decrease 36.79% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 613.11 (%).Trend:Increase 178.93% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 275.65 (%).Trend:Decrease 55.04% than previous quarter

Overall: increasing (25.4%). 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 -1110.34 (%).Trend:Decrease 35.17% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -3136.8 (%).Trend:Increase 182.51% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -1400.27 (%).Trend:Decrease 55.36% than previous quarter

Overall: decreasing (26.11%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 59.91 (%).Trend:Decrease 3.71% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 64.84 (%).Trend:Increase 8.23% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 57.82 (%).Trend:Decrease 10.83% than previous quarter

Overall: decreasing (-3.49%). 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 -419.77 (%).Trend:Increase 2.62% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -420.44 (%).Trend:Increase 0.16% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -422.35 (%).Trend:Increase 0.45% than previous quarter

Overall: decreasing (0.61%). Fluctuation: **Significant** (high variation).

Earning Per Share


From Q3 2020 to Q2 2021, Liabilities on Revenue increased 70.71% and Current assets on Revenue increased 25.4%, both with significant fluctuation. The Ratio of Retained Earnings to Revenue decreased 26.11% with significant fluctuation.  The Selling, General & Administrative (SG&A) Expense Ratio decreased 3.49% with little variation. Retained Earning on Assets decreased 0.61% with significant variation.