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 36.57 (%).Trend:Decrease 65.62% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 102.99 (%).Trend:Increase 181.62% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 49.7 (%).Trend:Decrease 51.74% than previous quarter

Overall: increasing (35.9%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 180.23 (%).Trend:Decrease 37.22% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 587.97 (%).Trend:Increase 226.23% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 269.72 (%).Trend:Decrease 54.13% than previous quarter

Overall: increasing (49.65%). 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 -2125.03 (%).Trend:Decrease 26.92% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -7509.72 (%).Trend:Increase 253.39% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -3203.18 (%).Trend:Decrease 57.35% than previous quarter

Overall: decreasing (50.74%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 76.4 (%).Trend:Increase 10.26% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 76.3 (%).Trend:Decrease 0.13% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 66.62 (%).Trend:Decrease 12.69% than previous quarter

Overall: decreasing (-12.8%). 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 -529.98 (%).Trend:Increase 9.41% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -452.28 (%).Trend:Decrease 14.66% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -462.22 (%).Trend:Increase 2.2% than previous quarter

Overall: increasing (-12.79%). Fluctuation: **Significant** (high variation).

Earning Per Share


From Q3 2020 to Q2 2021, Liabilities on Revenue and Current Assets on Revenue both increased, though with significant fluctuation.  The Ratio of Retained Earnings to Revenue decreased significantly. The SG&A Expense Ratio decreased slightly, indicating stability. Retained Earnings on Assets showed an overall increase, despite considerable fluctuation.