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 100.61 (%).Trend:Decrease 37.68% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 316.89 (%).Trend:Increase 214.97% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 163.13 (%).Trend:Decrease 48.52% than previous quarter

Overall: increasing (62.14%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 73.54 (%).Trend:Decrease 28.57% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 303.95 (%).Trend:Increase 313.31% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 126.29 (%).Trend:Decrease 58.45% than previous quarter

Overall: increasing (71.73%). 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 -127.78 (%).Trend:Decrease 35.24% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -346.53 (%).Trend:Increase 171.19% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -165.88 (%).Trend:Decrease 52.13% than previous quarter

Overall: decreasing (29.82%). 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 -138.59 (%).Trend:Decrease 9.36% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -97.76 (%).Trend:Decrease 29.46% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -109.43 (%).Trend:Increase 11.94% than previous quarter

Overall: increasing (-21.04%). Fluctuation: **Significant** (high variation).

Earning Per Share


From Q3 2020 to Q2 2021, Liabilities on Revenue and Current Assets on Revenue increased significantly, with substantial fluctuations.  The Ratio of Retained Earnings to Revenue decreased, while Retained Earnings on Assets increased, indicating significant variance in performance.