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 36.71 (%).Trend:Decrease 30.74% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 113.65 (%).Trend:Increase 209.59% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 54.78 (%).Trend:Decrease 51.8% than previous quarter

Overall: increasing (49.22%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 92.63 (%).Trend:Decrease 34.54% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 292.8 (%).Trend:Increase 216.1% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 145.48 (%).Trend:Decrease 50.31% than previous quarter

Overall: increasing (57.05%). 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 -25.07 (%).Trend:Decrease 48.25% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -54.2 (%).Trend:Increase 116.19% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -29.27 (%).Trend:Decrease 46.0% than previous quarter

Overall: decreasing (16.75%). 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 -21.65 (%).Trend:Decrease 18.58% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -15.15 (%).Trend:Decrease 30.02% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -16.49 (%).Trend:Increase 8.84% than previous quarter

Overall: increasing (-23.83%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share 0.92 (USD).Trend:Increase 1433.33% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.75 (USD).Trend:Decrease 18.48% than previous quarter
Year 2021 Quarter 2: Earning Per Share 1.33 (USD).Trend:Increase 77.33% than previous quarter

Overall: increasing (44.57%). Fluctuation: **Significant** (high variation).



Over Q3 2020 to Q2 2021, liabilities and current assets on revenue increased significantly, with substantial fluctuations. The ratio of retained earnings to revenue decreased. Retained earnings on assets showed an overall increase, while earnings per share increased, both demonstrating significant variation.