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 105.01 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 297.79 (%).Trend:Increase 183.58% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 152.94 (%).Trend:Decrease 48.64% than previous quarter

Overall: increasing (45.64%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 130.68 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 403.98 (%).Trend:Increase 209.14% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 172.21 (%).Trend:Decrease 57.37% than previous quarter

Overall: increasing (31.78%). 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 -188.09 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -499.72 (%).Trend:Increase 165.68% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -247.48 (%).Trend:Decrease 50.48% than previous quarter

Overall: decreasing (31.58%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio

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 -97.13 (%).Trend:Increase 0% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -87.84 (%).Trend:Decrease 9.56% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -84.22 (%).Trend:Decrease 4.12% than previous quarter

Overall: increasing (-13.29%). Fluctuation: **Significant** (high variation).

Earning Per Share


Between Q3 2020 and Q2 2021, liabilities on revenue and current assets on revenue increased (45.64% and 31.78%, respectively), showing significant fluctuation.  The ratio of retained earnings to revenue decreased (-31.58%), with high variation. Retained earnings on assets showed an overall increase of -13.29% with significant fluctuation.