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 930.09 (%).Trend:Decrease 34.39% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 678.38 (%).Trend:Decrease 27.06% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 342.48 (%).Trend:Decrease 49.52% than previous quarter

Overall: decreasing (-63.18%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 2344.47 (%).Trend:Decrease 46.99% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 6837.32 (%).Trend:Increase 191.64% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 2279.14 (%).Trend:Decrease 66.67% than previous quarter

Overall: decreasing (-2.79%). 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 -24416.48 (%).Trend:Decrease 32.79% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -25334.18 (%).Trend:Increase 3.76% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -9623.99 (%).Trend:Decrease 62.01% than previous quarter

Overall: increasing (-60.58%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 1293.03 (%).Trend:Increase 3.13% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 491.43 (%).Trend:Decrease 61.99% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 467.28 (%).Trend:Decrease 4.91% than previous quarter

Overall: decreasing (-63.86%). Fluctuation: **Significant** (high 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 -651.55 (%).Trend:Increase 14.84% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -296.28 (%).Trend:Decrease 54.53% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -303.68 (%).Trend:Increase 2.5% than previous quarter

Overall: increasing (-53.39%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial data from Q3 2020 to Q2 2021 indicates considerable volatility in various metrics. Liabilities on revenue declined by 63.18%, demonstrating significant fluctuation. Current assets on revenue decreased by 2.79% overall, with substantial volatility.  The ratio of retained earnings to revenue increased by -60.58%, but with substantial variation.  SG&A expense ratio decreased by 63.86%, showing substantial quarter-to-quarter change.  Invest efficiency indicates a -53.39% increase in retained earnings on assets, with significant fluctuation.