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 112.09 (%).Trend:Decrease 50.0% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 127.82 (%).Trend:Increase 14.03% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 68.18 (%).Trend:Decrease 46.66% than previous quarter

Overall: decreasing (-39.17%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 485.83 (%).Trend:Decrease 47.44% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 1077.45 (%).Trend:Increase 121.78% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 509.47 (%).Trend:Decrease 52.72% than previous quarter

Overall: increasing (4.87%). 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 -888.95 (%).Trend:Decrease 42.93% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -1766.4 (%).Trend:Increase 98.71% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -1007.75 (%).Trend:Decrease 42.95% than previous quarter

Overall: decreasing (13.36%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 73.48 (%).Trend:Decrease 19.76% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 53.58 (%).Trend:Decrease 27.08% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 57.23 (%).Trend:Increase 6.81% than previous quarter

Overall: decreasing (-22.11%). Fluctuation: **Neutral** (moderate 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 -125.8 (%).Trend:Increase 8.27% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -109.89 (%).Trend:Decrease 12.65% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -124.18 (%).Trend:Increase 13.0% than previous quarter

Overall: increasing (-1.29%). Fluctuation: **Significant** (high variation).

Earning Per Share


From Q3 2020 to Q2 2021, liabilities on revenue decreased overall (-39.17%), while current assets on revenue increased slightly (4.87%).  Both metrics showed significant fluctuation. The ratio of retained earnings to revenue decreased (-13.36%) with significant fluctuation. The SG&A expense ratio decreased (-22.11%) with neutral fluctuation. Retained earnings on assets increased slightly (-1.29%) but showed significant fluctuation.