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 161.09 (%).Trend:Decrease 60.34% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 127.44 (%).Trend:Decrease 20.89% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 71.07 (%).Trend:Decrease 44.23% than previous quarter

Overall: decreasing (-55.88%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 156.79 (%).Trend:Decrease 18.88% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 498.7 (%).Trend:Increase 218.07% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 76.25 (%).Trend:Decrease 84.71% than previous quarter

Overall: decreasing (-51.37%). 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 -44.22 (%).Trend:Increase 12.29% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 13.8 (%).Trend:Decrease 131.21% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -43.16 (%).Trend:Decrease 412.75% than previous quarter

Overall: increasing (-2.4%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 57.29 (%).Trend:Decrease 33.1% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 22.14 (%).Trend:Decrease 61.35% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 34.71 (%).Trend:Increase 56.78% than previous quarter

Overall: decreasing (-39.41%). Fluctuation: **Significant** (high 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 -10.64 (%).Trend:Increase 139.64% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 1.66 (%).Trend:Decrease 115.6% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -13.13 (%).Trend:Decrease 890.96% than previous quarter

Overall: decreasing (23.4%). Fluctuation: **Significant** (high variation).

Earning Per Share


The data (Q3 2020 - Q2 2021) reveals significant fluctuations across key metrics.  Liabilities on revenue and current assets on revenue both decreased overall, despite periods of sharp increases.  The ratio of retained earnings to revenue saw a slight overall increase, masked by considerable volatility.  SG&A expenses decreased overall, yet demonstrated significant fluctuations. Retained earnings on assets decreased, showing substantial volatility.