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 19.44 (%).Trend:Decrease 28.74% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 55.34 (%).Trend:Increase 184.67% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 28.37 (%).Trend:Decrease 48.74% than previous quarter

Overall: increasing (45.94%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 30.36 (%).Trend:Decrease 31.13% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 87.55 (%).Trend:Increase 188.37% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 45.43 (%).Trend:Decrease 48.11% than previous quarter

Overall: increasing (49.64%). 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 -5.29 (%).Trend:Decrease 35.96% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -13.55 (%).Trend:Increase 156.14% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -4.39 (%).Trend:Decrease 67.6% than previous quarter

Overall: increasing (-17.01%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 16.93 (%).Trend:Decrease 3.7% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 15.81 (%).Trend:Decrease 6.62% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 15.7 (%).Trend:Decrease 0.7% than previous quarter

Overall: decreasing (-7.27%). 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 -4.42 (%).Trend:Decrease 2.86% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -3.9 (%).Trend:Decrease 11.76% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -2.61 (%).Trend:Decrease 33.08% than previous quarter

Overall: increasing (-40.95%). Fluctuation: **Significant** (high variation).

Earning Per Share


The data spans Q3 2020 to Q2 2021.  Liabilities and Current Assets on Revenue increased significantly, exhibiting substantial fluctuations.  The Ratio of Retained Earnings to Revenue also increased, indicating high variability. Conversely, the SG&A Expense Ratio decreased steadily with low variation. Retained Earnings on Assets also show significant increase with high variation.  Earning Per Share data is missing.