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 52.26 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 149.8 (%).Trend:Increase 186.64% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 72.53 (%).Trend:Decrease 51.58% than previous quarter

Overall: increasing (38.79%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 73.45 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 242.73 (%).Trend:Increase 230.47% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 120.8 (%).Trend:Decrease 50.23% than previous quarter

Overall: increasing (64.47%). 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 -41.08 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -118.31 (%).Trend:Increase 188.0% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -54.68 (%).Trend:Decrease 53.78% than previous quarter

Overall: decreasing (33.11%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 24.24 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 22.77 (%).Trend:Decrease 6.06% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 22.12 (%).Trend:Decrease 2.85% than previous quarter

Overall: decreasing (-8.75%). 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 -26.39 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -25.18 (%).Trend:Decrease 4.59% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -24.19 (%).Trend:Decrease 3.93% than previous quarter

Overall: increasing (-8.34%). Fluctuation: **Significant** (high variation).

Earning Per Share


Working Capital Efficiency shows significant fluctuations in liabilities and current assets on revenue between Q3 2020 and Q2 2021.  Liabilities on revenue increased by 38.79% overall but fluctuated significantly. Current assets on revenue also increased by 64.47% with substantial variation. Cost Efficiency shows a decreasing trend in the ratio of retained earnings to revenue (33.11% decrease) and significant fluctuation. SG&A expense ratio is decreasing slightly (-8.75%) with little fluctuation.  Invest Efficiency shows an overall increasing trend in retained earnings on assets (-8.34%) with considerable variation.