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 29.45 (%).Trend:Decrease 19.4% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 88.69 (%).Trend:Increase 201.15% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 44.59 (%).Trend:Decrease 49.72% than previous quarter

Overall: increasing (51.41%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 79.88 (%).Trend:Decrease 29.89% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 225.51 (%).Trend:Increase 182.31% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 110.87 (%).Trend:Decrease 50.84% than previous quarter

Overall: increasing (38.8%). 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 -245.6 (%).Trend:Decrease 39.74% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -790.4 (%).Trend:Increase 221.82% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -372.28 (%).Trend:Decrease 52.9% than previous quarter

Overall: decreasing (51.58%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 52.91 (%).Trend:Decrease 4.41% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 62.5 (%).Trend:Increase 18.13% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 62.47 (%).Trend:Decrease 0.05% than previous quarter

Overall: increasing (18.07%). 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 -112.04 (%).Trend:Decrease 5.69% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -110.38 (%).Trend:Decrease 1.48% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -107.64 (%).Trend:Decrease 2.48% than previous quarter

Overall: increasing (-3.93%). Fluctuation: **Significant** (high variation).

Earning Per Share


Working capital efficiency data for Q3 2020 to Q2 2021 shows significant fluctuation in liabilities and current assets on revenue. Liabilities on revenue decreased 19.4% in Q3 2020, increased 201.15% in Q1 2021, then decreased 49.72% in Q2 2021, resulting in an overall increase of 51.41%.  Current assets on revenue decreased 29.89% in Q3 2020, increased 182.31% in Q1 2021, then decreased 50.84% in Q2 2021, resulting in an overall increase of 38.8%. Cost efficiency shows a significant decrease in the ratio of retained earnings to revenue, decreasing overall by 51.58%. Selling, General & Administrative (SG&A) expense ratio is increasing overall by 18.07% with little fluctuation. Investment efficiency shows a slight overall increase in retained earnings on assets, declining by 3.93% overall.