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 549.12 (%).Trend:Decrease 34.75% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 226.29 (%).Trend:Decrease 58.79% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 152.76 (%).Trend:Decrease 32.49% than previous quarter

Overall: decreasing (-72.18%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 647.91 (%).Trend:Decrease 39.08% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 11687.22 (%).Trend:Increase 1703.83% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 4868.52 (%).Trend:Decrease 58.34% than previous quarter

Overall: increasing (651.42%). 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 -2924.88 (%).Trend:Decrease 44.06% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -4849.46 (%).Trend:Increase 65.8% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -2454.68 (%).Trend:Decrease 49.38% than previous quarter

Overall: increasing (-16.08%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 479.5 (%).Trend:Decrease 14.38% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 300.76 (%).Trend:Decrease 37.28% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 332.53 (%).Trend:Increase 10.56% than previous quarter

Overall: decreasing (-30.65%). Fluctuation: **Neutral** (moderate 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 -318.87 (%).Trend:Decrease 28.43% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -39.92 (%).Trend:Decrease 87.48% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -48.32 (%).Trend:Increase 21.04% than previous quarter

Overall: increasing (-84.85%). Fluctuation: **Significant** (high variation).

Earning Per Share


From Q3 2020 to Q2 2021, liabilities on revenue decreased significantly (-72.18%) with considerable fluctuation.  Current assets on revenue showed a substantial increase (651.42%) but with equally high variation. The ratio of retained earnings to revenue increased (-16.08%), also showing high fluctuation. SG&A expenses decreased moderately (-30.65%), while retained earnings on assets increased (-84.85%) with significant variation.