Working Capital Efficiency
The data from Quater 3 in 2020 to Quater 2 in 2021 includes 3 quarters.

Liabilities on Revenue
Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 142.4 (%).Trend:Decrease 35.15% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 395.78 (%).Trend:Increase 177.94% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 192.51 (%).Trend:Decrease 51.36% than previous quarter

Overall: increasing (35.19%). 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 -131.26 (%).Trend:Decrease 37.53% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -324.67 (%).Trend:Increase 147.35% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -157.63 (%).Trend:Decrease 51.45% than previous quarter

Overall: decreasing (20.09%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 19.8 (%).Trend:Decrease 5.26% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 19.52 (%).Trend:Decrease 1.41% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 19.06 (%).Trend:Decrease 2.36% than previous quarter

Overall: decreasing (-3.74%). 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 -48.23 (%).Trend:Decrease 3.98% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -40.28 (%).Trend:Decrease 16.48% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -40.29 (%).Trend:Increase 0.02% than previous quarter

Overall: increasing (-16.46%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial data for Q3 2020 to Q2 2021 shows significant volatility.  Current assets on revenue exhibited a substantial increase, though with high fluctuations, implying unsteady working capital management. The ratio of retained earnings to revenue continued a notable decrease, indicating ongoing cost efficiency challenges. The SG&A expense ratio displays a slight downward trend with low variation. Retained earnings on assets also revealed a mixed trend, declining in the first period and increasing slightly in the second, but with substantial volatility.  No earnings per share data.