Working Capital Efficiency
The data from Quater 3 in 2020 to Quater 2 in 2021 includes 3 quarters.

Liabilities on Revenue
Current assets on Revenue

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 -145.65 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -371.76 (%).Trend:Increase 155.24% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -214.67 (%).Trend:Decrease 42.26% than previous quarter

Overall: decreasing (47.39%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 50.28 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 39.81 (%).Trend:Decrease 20.82% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 44.56 (%).Trend:Increase 11.93% than previous quarter

Overall: decreasing (-11.38%). 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 -42.08 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -51.88 (%).Trend:Increase 23.29% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -41.55 (%).Trend:Decrease 19.91% than previous quarter

Overall: increasing (-1.26%). Fluctuation: **Significant** (high variation).

Earning Per Share


From Q3 2020 to Q2 2021, the Ratio of Retained Earnings to Revenue decreased significantly (47.39%) with high fluctuation.  The SG&A Expense Ratio also decreased, but with moderate variation (-11.38%). Retained Earning on Assets increased slightly (-1.26%), yet showed significant fluctuation.  The absence of Earnings Per Share data limits the analysis.