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 151.09 (%).Trend:Decrease 42.18% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 526.57 (%).Trend:Increase 248.51% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 221.69 (%).Trend:Decrease 57.9% than previous quarter

Overall: increasing (46.73%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 251.98 (%).Trend:Decrease 36.2% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 912.9 (%).Trend:Increase 262.29% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 593.22 (%).Trend:Decrease 35.02% than previous quarter

Overall: increasing (135.42%). 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 -387.71 (%).Trend:Decrease 33.99% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -1270.74 (%).Trend:Increase 227.76% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -491.45 (%).Trend:Decrease 61.33% than previous quarter

Overall: decreasing (26.76%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio

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 -15.09 (%).Trend:Increase 1.48% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -13.96 (%).Trend:Decrease 7.49% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -11.61 (%).Trend:Decrease 16.83% than previous quarter

Overall: increasing (-23.06%). Fluctuation: **Significant** (high variation).

Earning Per Share


Between Q3 2020 and Q2 2021, Liabilities on Revenue increased by 46.73%, and Current Assets on Revenue increased by 135.42%, both with significant fluctuations. The Ratio of Retained Earnings to Revenue decreased by 26.76%, and Retained Earning on Assets increased by -23.06%, both showing significant variability. This period shows mixed and unstable results.