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 22.9 (%).Trend:Decrease 30.48% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 46.42 (%).Trend:Increase 102.71% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 18.34 (%).Trend:Decrease 60.49% than previous quarter

Overall: decreasing (-19.91%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 39.61 (%).Trend:Decrease 14.04% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 143.3 (%).Trend:Increase 261.78% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 83.11 (%).Trend:Decrease 42.0% than previous quarter

Overall: increasing (109.82%). 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 -55.15 (%).Trend:Decrease 51.3% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -59.85 (%).Trend:Increase 8.52% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -6.45 (%).Trend:Decrease 89.22% than previous quarter

Overall: increasing (-88.3%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 7.4 (%).Trend:Decrease 6.8% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 4.73 (%).Trend:Decrease 36.08% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 4.52 (%).Trend:Decrease 4.44% than previous quarter

Overall: decreasing (-38.92%). Fluctuation: **Significant** (high 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 -16.88 (%).Trend:Decrease 15.81% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -8.27 (%).Trend:Decrease 51.01% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -1.93 (%).Trend:Decrease 76.66% than previous quarter

Overall: increasing (-88.57%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share 0.99 (USD).Trend:Decrease 571.43% than previous quarter
Year 2021 Quarter 1: Earning Per Share 1.95 (USD).Trend:Increase 96.97% than previous quarter
Year 2021 Quarter 2: Earning Per Share 4.74 (USD).Trend:Increase 143.08% than previous quarter

Overall: increasing (378.79%). Fluctuation: **Significant** (high variation).



Financial data from Q3 2020 to Q2 2021 shows considerable variability. Liabilities on revenue decreased and then increased substantially. Current assets on revenue rose considerably in Q1 2021, after a downward trend.  Retained earnings ratios were consistently negative but with large fluctuations. SG&A expense ratios decreased.  Investment efficiency demonstrated declines in retained earnings. Earnings per share increased significantly, though with substantial volatility.