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 48.09 (%).Trend:Decrease 35.36% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 155.87 (%).Trend:Increase 224.12% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 84.3 (%).Trend:Decrease 45.92% than previous quarter

Overall: increasing (75.3%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 124.15 (%).Trend:Decrease 34.24% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 416.41 (%).Trend:Increase 235.41% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 205.3 (%).Trend:Decrease 50.7% than previous quarter

Overall: increasing (65.36%). 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 -82.84 (%).Trend:Decrease 33.49% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -315.18 (%).Trend:Increase 280.47% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -155.63 (%).Trend:Decrease 50.62% than previous quarter

Overall: decreasing (87.87%). 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 -41.02 (%).Trend:Increase 2.42% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -47.99 (%).Trend:Increase 16.99% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -46.93 (%).Trend:Decrease 2.21% than previous quarter

Overall: decreasing (14.41%). Fluctuation: **Significant** (high variation).

Earning Per Share


From Q3 2020 to Q2 2021, liabilities on revenue increased 75.3% with significant fluctuation. Current assets on revenue also increased 65.36% with significant variation.  The ratio of retained earnings to revenue decreased 87.87% with significant fluctuation, while retained earnings on assets decreased 14.41% with significant variation.