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 31.9 (%).Trend:Decrease 42.19% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 73.32 (%).Trend:Increase 129.84% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 34.72 (%).Trend:Decrease 52.65% than previous quarter

Overall: increasing (8.84%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 179.07 (%).Trend:Decrease 31.26% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 469.16 (%).Trend:Increase 162.0% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 222.97 (%).Trend:Decrease 52.47% than previous quarter

Overall: increasing (24.52%). 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 -204.44 (%).Trend:Decrease 36.48% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -464.56 (%).Trend:Increase 127.24% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -207.93 (%).Trend:Decrease 55.24% than previous quarter

Overall: decreasing (1.71%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 45.47 (%).Trend:Decrease 5.96% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 41.52 (%).Trend:Decrease 8.69% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 39.94 (%).Trend:Decrease 3.81% than previous quarter

Overall: decreasing (-12.16%). 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 -100.48 (%).Trend:Decrease 7.13% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -86.87 (%).Trend:Decrease 13.54% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -81.89 (%).Trend:Decrease 5.73% than previous quarter

Overall: increasing (-18.5%). Fluctuation: **Significant** (high variation).

Earning Per Share


Analyzing Q3 2020 to Q2 2021, Liabilities on Revenue increased by 8.84%, and Current Assets on Revenue increased by 24.52%, both with significant fluctuation. The Ratio of Retained Earnings to Revenue showed a slight overall decrease (-1.71%), with significant fluctuation.  SG&A Expense Ratio decreased by 12.16%, showing little variation. Retained Earning on Assets increased by -18.5%, showing significant variation.