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 34.9 (%).Trend:Decrease 34.97% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 147.77 (%).Trend:Increase 323.41% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 70.97 (%).Trend:Decrease 51.97% than previous quarter

Overall: increasing (103.35%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 82.33 (%).Trend:Decrease 36.23% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 289.31 (%).Trend:Increase 251.4% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 145.31 (%).Trend:Decrease 49.77% than previous quarter

Overall: increasing (76.5%). 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 -380.28 (%).Trend:Decrease 33.52% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -2342.2 (%).Trend:Increase 515.91% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -1127.81 (%).Trend:Decrease 51.85% than previous quarter

Overall: decreasing (196.57%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio

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 -292.46 (%).Trend:Increase 6.65% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -432.59 (%).Trend:Increase 47.91% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -433.63 (%).Trend:Increase 0.24% than previous quarter

Overall: decreasing (48.27%). Fluctuation: **Significant** (high variation).

Earning Per Share


From Q3 2020 to Q2 2021, liabilities on revenue increased significantly (103.35%), with high variation. Current assets on revenue also increased significantly (76.5%), showing high variation. The ratio of retained earnings to revenue decreased significantly (-196.57%), displaying high variation. Retained earnings on assets decreased considerably (-48.27%), with significant fluctuation.