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 25.84 (%).Trend:Decrease 29.03% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 66.74 (%).Trend:Increase 158.28% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 35.87 (%).Trend:Decrease 46.25% than previous quarter

Overall: increasing (38.82%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 22.27 (%).Trend:Increase 0.86% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 61.69 (%).Trend:Increase 177.01% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 32.46 (%).Trend:Decrease 47.38% than previous quarter

Overall: increasing (45.76%). 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 -38.37 (%).Trend:Decrease 33.8% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -88.9 (%).Trend:Increase 131.69% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -44.63 (%).Trend:Decrease 49.8% than previous quarter

Overall: decreasing (16.31%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 19.9 (%).Trend:Decrease 0.35% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 19.03 (%).Trend:Decrease 4.37% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 19.67 (%).Trend:Increase 3.36% than previous quarter

Overall: decreasing (-1.16%). 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 -119.16 (%).Trend:Decrease 29.14% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -99.98 (%).Trend:Decrease 16.1% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -94.88 (%).Trend:Decrease 5.1% than previous quarter

Overall: increasing (-20.38%). Fluctuation: **Significant** (high variation).

Earning Per Share


From Q3 2020 to Q2 2021, liabilities and current assets on revenue increased, indicating significant growth.  The ratio of retained earnings to revenue decreased significantly, while SG&A expenses decreased slightly. Retained earnings on assets improved (remained negative), showing considerable fluctuation. Earnings per share data is missing.  The overall trend suggests some growth but substantial areas needing improvement in cost and investment efficiency.