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 59.79 (%).Trend:Decrease 32.82% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 161.58 (%).Trend:Increase 170.25% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 88.19 (%).Trend:Decrease 45.42% than previous quarter

Overall: increasing (47.5%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 388.08 (%).Trend:Decrease 35.26% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 879.81 (%).Trend:Increase 126.71% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 380.1 (%).Trend:Decrease 56.8% than previous quarter

Overall: decreasing (-2.06%). 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 -30.99 (%).Trend:Decrease 28.06% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -72.74 (%).Trend:Increase 134.72% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -35.59 (%).Trend:Decrease 51.07% than previous quarter

Overall: decreasing (14.84%). 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 -7.28 (%).Trend:Increase 11.15% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -7.4 (%).Trend:Increase 1.65% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -7.41 (%).Trend:Increase 0.14% than previous quarter

Overall: decreasing (1.79%). Fluctuation: **Significant** (high variation).

Earning Per Share


From Q3 2020 to Q2 2021, liabilities on revenue increased (47.5%) with significant fluctuation.  Current assets on revenue decreased slightly (-2.06%), showing high variability.  The ratio of retained earnings to revenue decreased (14.84%), displaying significant fluctuation.  Retained earnings on assets decreased slightly (1.79%),  also with high variability.  Earnings per share data is absent.