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 53.33 (%).Trend:Decrease 42.65% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 153.82 (%).Trend:Increase 188.43% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 71.09 (%).Trend:Decrease 53.78% than previous quarter

Overall: increasing (33.3%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 67.19 (%).Trend:Decrease 39.44% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 205.9 (%).Trend:Increase 206.44% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 102.22 (%).Trend:Decrease 50.35% than previous quarter

Overall: increasing (52.14%). 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 -217.19 (%).Trend:Decrease 38.84% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -634.51 (%).Trend:Increase 192.15% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -297.02 (%).Trend:Decrease 53.19% than previous quarter

Overall: decreasing (36.76%). 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 -92.61 (%).Trend:Increase 1.07% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -84.19 (%).Trend:Decrease 9.09% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -82.24 (%).Trend:Decrease 2.32% than previous quarter

Overall: increasing (-11.2%). Fluctuation: **Significant** (high variation).

Earning Per Share


From Q3 2020 to Q2 2021, Liabilities on Revenue and Current Assets on Revenue increased (33.3% and 52.14% respectively), exhibiting significant variability. The Ratio of Retained Earnings to Revenue experienced a substantial decrease (-36.76%), again with high fluctuation. Retained Earnings on Assets increased slightly (-11.2%), also demonstrating significant variation.