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 44.47 (%).Trend:Decrease 26.74% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 106.43 (%).Trend:Increase 139.33% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 55.12 (%).Trend:Decrease 48.21% than previous quarter

Overall: increasing (23.95%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 68.42 (%).Trend:Increase 9.93% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 104.44 (%).Trend:Increase 52.65% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 53.76 (%).Trend:Decrease 48.53% than previous quarter

Overall: decreasing (-21.43%). 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 -3.27 (%).Trend:Decrease 40.65% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -42.14 (%).Trend:Increase 1188.69% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -11.29 (%).Trend:Decrease 73.21% than previous quarter

Overall: decreasing (245.26%). 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 -1.49 (%).Trend:Decrease 52.85% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -4.49 (%).Trend:Increase 201.34% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -2.65 (%).Trend:Decrease 40.98% than previous quarter

Overall: decreasing (77.85%). Fluctuation: **Significant** (high variation).

Earning Per Share


From Q3 2020 to Q2 2021, liabilities on revenue increased by 23.95% with significant fluctuation. Current assets on revenue decreased by 21.43%, also with significant variation. The ratio of retained earnings to revenue decreased significantly overall by 245.26%, exhibiting high variation. Retained earnings on assets decreased by 77.85% with significant fluctuation.