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 33.41 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 112.23 (%).Trend:Increase 235.92% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 46.83 (%).Trend:Decrease 58.27% than previous quarter

Overall: increasing (40.17%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 58.79 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 170.42 (%).Trend:Increase 189.88% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 73.66 (%).Trend:Decrease 56.78% than previous quarter

Overall: increasing (25.29%). 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 -10.46 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -19.16 (%).Trend:Increase 83.17% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -4.23 (%).Trend:Decrease 77.92% than previous quarter

Overall: increasing (-59.56%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 2.19 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 1.81 (%).Trend:Decrease 17.35% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 1.86 (%).Trend:Increase 2.76% than previous quarter

Overall: decreasing (-15.07%). 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 -5.06 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -3.68 (%).Trend:Decrease 27.27% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -1.67 (%).Trend:Decrease 54.62% than previous quarter

Overall: increasing (-67.0%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements from Q3 2020 to Q2 2021 show working capital efficiency, liabilities on revenue, cost efficiency, and investment efficiency data.  Liabilities and current assets on revenue show increasing trends with significant fluctuations. The ratio of retained earnings to revenue is negative in all periods. SG&A expense ratio shows a decrease overall, but with little fluctuation, while investment efficiency (retained earnings on assets) exhibit substantial increases and decreases across periods.