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 39.62 (%).Trend:Decrease 44.9% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 106.4 (%).Trend:Increase 168.55% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 65.86 (%).Trend:Decrease 38.1% than previous quarter

Overall: increasing (66.23%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 354.05 (%).Trend:Decrease 41.91% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 1500.6 (%).Trend:Increase 323.84% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 711.88 (%).Trend:Decrease 52.56% than previous quarter

Overall: increasing (101.07%). 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 -640.35 (%).Trend:Decrease 36.69% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -1778.19 (%).Trend:Increase 177.69% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -899.86 (%).Trend:Decrease 49.39% than previous quarter

Overall: decreasing (40.53%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 81.56 (%).Trend:Decrease 12.05% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 84.76 (%).Trend:Increase 3.92% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 81.94 (%).Trend:Decrease 3.33% than previous quarter

Overall: increasing (0.47%). Fluctuation: **Little** (low variation).


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 -155.95 (%).Trend:Increase 8.57% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -108.0 (%).Trend:Decrease 30.75% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -114.85 (%).Trend:Increase 6.34% than previous quarter

Overall: increasing (-26.35%). Fluctuation: **Significant** (high variation).

Earning Per Share


From Q3 2020 to Q2 2021, significant fluctuations are observed. Liabilities on Revenue increased overall by 66.23%, while Current assets on Revenue increased by 101.07%, both showing significant variation. The Ratio of Retained Earnings to Revenue decreased by 40.53%, indicating substantial fluctuation. The SG&A Expense Ratio showed a minor overall increase (0.47%) with low variation. Retained Earning on Assets increased by -26.35%, displaying significant variation.