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 172.64 (%).Trend:Decrease 46.64% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 406.46 (%).Trend:Increase 135.44% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 223.92 (%).Trend:Decrease 44.91% than previous quarter

Overall: increasing (29.7%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 137.31 (%).Trend:Decrease 57.9% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 462.27 (%).Trend:Increase 236.66% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 228.58 (%).Trend:Decrease 50.55% than previous quarter

Overall: increasing (66.47%). 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 -530.35 (%).Trend:Decrease 43.96% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -1577.56 (%).Trend:Increase 197.46% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -838.05 (%).Trend:Decrease 46.88% than previous quarter

Overall: decreasing (58.02%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 106.69 (%).Trend:Decrease 20.08% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 28.8 (%).Trend:Decrease 73.01% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 65.05 (%).Trend:Increase 125.87% than previous quarter

Overall: decreasing (-39.03%). Fluctuation: **Significant** (high 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 -121.27 (%).Trend:Increase 6.67% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -130.11 (%).Trend:Increase 7.29% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -140.24 (%).Trend:Increase 7.79% than previous quarter

Overall: decreasing (15.64%). Fluctuation: **Significant** (high variation).

Earning Per Share


From Q3 2020 to Q2 2021, Liabilities on Revenue and Current Assets on Revenue showed overall increases (29.7% and 66.47% respectively) with significant fluctuations. The Ratio of Retained Earnings to Revenue decreased significantly (-58.02%), exhibiting high variation.  The SG&A Expense Ratio also decreased significantly (-39.03%) with high variation. Retained Earnings on Assets decreased (-15.64%) with high variation.  Data spans three quarters.