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 19.44 (%).Trend:Decrease 28.74% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 55.34 (%).Trend:Increase 184.67% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 28.37 (%).Trend:Decrease 48.74% than previous quarter

Overall: increasing (45.94%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 30.36 (%).Trend:Decrease 31.13% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 87.55 (%).Trend:Increase 188.37% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 45.43 (%).Trend:Decrease 48.11% than previous quarter

Overall: increasing (49.64%). 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 -5.29 (%).Trend:Decrease 35.96% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -13.55 (%).Trend:Increase 156.14% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -4.39 (%).Trend:Decrease 67.6% than previous quarter

Overall: increasing (-17.01%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 16.93 (%).Trend:Decrease 3.7% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 15.81 (%).Trend:Decrease 6.62% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 15.7 (%).Trend:Decrease 0.7% than previous quarter

Overall: decreasing (-7.27%). 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 -4.42 (%).Trend:Decrease 2.86% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -3.9 (%).Trend:Decrease 11.76% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -2.61 (%).Trend:Decrease 33.08% than previous quarter

Overall: increasing (-40.95%). Fluctuation: **Significant** (high variation).

Earning Per Share


The Q3 2020 to Q2 2021 data reveals considerable volatility. Liabilities on Revenue and Current assets on Revenue both increased significantly (45.94% and 49.64% respectively). The Ratio of Retained Earnings to Revenue increased, although remaining negative (-17.01%).  Conversely, the SG&A Expense Ratio decreased (-7.27%). Retained Earning on Assets also increased despite staying negative (-40.95%), indicating potential issues.