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 15.21 (%).Trend:Decrease 8.43% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 46.74 (%).Trend:Increase 207.3% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 22.44 (%).Trend:Decrease 51.99% than previous quarter

Overall: increasing (47.53%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 26.86 (%).Trend:Decrease 30.14% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 67.88 (%).Trend:Increase 152.72% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 35.03 (%).Trend:Decrease 48.39% than previous quarter

Overall: increasing (30.42%). 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 -3.58 (%).Trend:Decrease 10.5% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -9.75 (%).Trend:Increase 172.35% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -6.77 (%).Trend:Decrease 30.56% than previous quarter

Overall: decreasing (89.11%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 5.0 (%).Trend:Increase 10.13% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 4.25 (%).Trend:Decrease 15.0% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 4.56 (%).Trend:Increase 7.29% than previous quarter

Overall: decreasing (-8.8%). 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 -2.2 (%).Trend:Increase 27.91% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -2.19 (%).Trend:Decrease 0.45% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -3.07 (%).Trend:Increase 40.18% than previous quarter

Overall: decreasing (39.55%). Fluctuation: **Significant** (high variation).

Earning Per Share


Working capital efficiency in Q3 2020 to Q2 2021 shows significant increases and decreases in liabilities and current assets on revenue. Cost efficiency indicates a substantial but variable decline in the ratio of retained earnings to revenue, and a stable reduction in SG&A expense ratio. Investment efficiency reveals significant fluctuation in retained earnings on assets, declining overall.  Earning per share data is missing. The data indicates a dynamic and possibly volatile period for the company's financial performance.