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 23.15 (%).Trend:Decrease 79.3% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 61.17 (%).Trend:Increase 164.23% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 29.66 (%).Trend:Decrease 51.51% than previous quarter

Overall: increasing (28.12%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 138.84 (%).Trend:Decrease 54.69% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 837.6 (%).Trend:Increase 503.28% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 378.02 (%).Trend:Decrease 54.87% than previous quarter

Overall: increasing (172.27%). 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 -86.17 (%).Trend:Decrease 42.46% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -188.4 (%).Trend:Increase 118.64% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -81.13 (%).Trend:Decrease 56.94% than previous quarter

Overall: increasing (-5.85%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 32.47 (%).Trend:Decrease 10.43% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 31.3 (%).Trend:Decrease 3.6% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 29.75 (%).Trend:Decrease 4.95% than previous quarter

Overall: decreasing (-8.38%). 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 -51.2 (%).Trend:Increase 22.99% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -20.66 (%).Trend:Decrease 59.65% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -19.42 (%).Trend:Decrease 6.0% than previous quarter

Overall: increasing (-62.07%). Fluctuation: **Significant** (high variation).

Earning Per Share


The period from Q3 2020 to Q2 2021 showed a significant increase in liabilities on revenue (28.12%) and current assets on revenue (172.27%), both with significant fluctuation. The ratio of retained earnings to revenue showed a small increase (-5.85%) with high variation.  The SG&A expense ratio decreased slightly (-8.38%) showing low variation. Retained earnings on assets increased significantly (-62.07%) with significant fluctuation. Earnings per share data was unavailable.