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 48.78 (%).Trend:Decrease 61.68% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 87.69 (%).Trend:Increase 79.77% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 18.96 (%).Trend:Decrease 78.38% than previous quarter

Overall: decreasing (-61.13%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 475.39 (%).Trend:Decrease 61.6% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 1704.95 (%).Trend:Increase 258.64% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 865.48 (%).Trend:Decrease 49.24% than previous quarter

Overall: increasing (82.06%). 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 -19753.7 (%).Trend:Decrease 35.73% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -22007.01 (%).Trend:Increase 11.41% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -11436.71 (%).Trend:Decrease 48.03% than previous quarter

Overall: increasing (-42.1%). 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 -761.41 (%).Trend:Increase 5.67% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -646.04 (%).Trend:Decrease 15.15% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -648.47 (%).Trend:Increase 0.38% than previous quarter

Overall: increasing (-14.83%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial performance from Q3 2020 to Q2 2021 shows mixed results. Liabilities on revenue decreased substantially (-61.13%), while current assets on revenue exhibited an increase (82.06%), although fluctuating significantly. Cost efficiency, represented by the retained earnings to revenue ratio, shows an overall increase (-42.1%), yet is highly volatile. Invest efficiency shows a slight increase in retained earnings on assets (-14.83%), again with significant variation.