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 25.84 (%).Trend:Decrease 29.03% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 66.74 (%).Trend:Increase 158.28% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 35.87 (%).Trend:Decrease 46.25% than previous quarter

Overall: increasing (38.82%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 22.27 (%).Trend:Increase 0.86% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 61.69 (%).Trend:Increase 177.01% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 32.46 (%).Trend:Decrease 47.38% than previous quarter

Overall: increasing (45.76%). 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 -38.37 (%).Trend:Decrease 33.8% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -88.9 (%).Trend:Increase 131.69% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -44.63 (%).Trend:Decrease 49.8% than previous quarter

Overall: decreasing (16.31%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 19.9 (%).Trend:Decrease 0.35% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 19.03 (%).Trend:Decrease 4.37% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 19.67 (%).Trend:Increase 3.36% than previous quarter

Overall: decreasing (-1.16%). 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 -119.16 (%).Trend:Decrease 29.14% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -99.98 (%).Trend:Decrease 16.1% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -94.88 (%).Trend:Decrease 5.1% than previous quarter

Overall: increasing (-20.38%). Fluctuation: **Significant** (high variation).

Earning Per Share


Q3 2020 to Q2 2021 data reveals significant fluctuations. Liabilities and current assets on revenue increased, although the latter experienced a subsequent drop. The ratio of retained earnings to revenue decreased significantly, while SG&A expenses remained relatively stable. Retained earnings on assets showed improvement.