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 246.75 (%).Trend:Decrease 37.01% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 131.3 (%).Trend:Decrease 46.79% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 150.36 (%).Trend:Increase 14.52% than previous quarter

Overall: decreasing (-39.06%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 1074.05 (%).Trend:Decrease 45.03% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 513.03 (%).Trend:Decrease 52.23% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 429.02 (%).Trend:Decrease 16.38% than previous quarter

Overall: decreasing (-60.06%). 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 -4735.37 (%).Trend:Decrease 49.85% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -1551.78 (%).Trend:Decrease 67.23% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -946.86 (%).Trend:Decrease 38.98% than previous quarter

Overall: increasing (-80.0%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 227.47 (%).Trend:Decrease 22.5% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 26.91 (%).Trend:Decrease 88.17% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 32.33 (%).Trend:Increase 20.14% than previous quarter

Overall: decreasing (-85.79%). 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 -361.8 (%).Trend:Decrease 7.14% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -263.85 (%).Trend:Decrease 27.07% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -198.9 (%).Trend:Decrease 24.62% than previous quarter

Overall: increasing (-45.02%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial analysis for Q3 2020 to Q2 2021 reveals significant fluctuations.  Liabilities on revenue decreased (-39.06%), and current assets on revenue also decreased (-60.06%).  Cost efficiency shows a significant decrease in the Ratio of Retained Earnings to Revenue (-80.0%) and Selling, General & Administrative (SG&A) Expense Ratio (-85.79%).  Invest efficiency also experienced a significant decrease in Retained Earnings on Assets (-45.02%).  All categories exhibit substantial fluctuations.