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 26.12 (%).Trend:Decrease 9.68% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 70.6 (%).Trend:Increase 170.29% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 37.92 (%).Trend:Decrease 46.29% than previous quarter

Overall: increasing (45.18%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 49.37 (%).Trend:Decrease 21.57% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 139.55 (%).Trend:Increase 182.66% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 89.95 (%).Trend:Decrease 35.54% than previous quarter

Overall: increasing (82.2%). 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 -25.03 (%).Trend:Decrease 2.83% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -14.9 (%).Trend:Decrease 40.47% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -8.07 (%).Trend:Decrease 45.84% than previous quarter

Overall: increasing (-67.76%). 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 -38.3 (%).Trend:Increase 28.91% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -9.02 (%).Trend:Decrease 76.45% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -7.53 (%).Trend:Decrease 16.52% than previous quarter

Overall: increasing (-80.34%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share -0.35 (USD).Trend:Decrease 305.88% than previous quarter
Year 2021 Quarter 1: Earning Per Share 1.14 (USD).Trend:Decrease 425.71% than previous quarter
Year 2021 Quarter 2: Earning Per Share 1.26 (USD).Trend:Increase 10.53% than previous quarter

Overall: increasing (-460.0%). Fluctuation: **Significant** (high variation).



The data from Q3 2020 to Q2 2021 shows significant volatility. Liabilities on revenue increased 45.18%, current assets on revenue increased 82.2%. Cost efficiency improved markedly, with retained earnings to revenue increasing by -67.76% and retained earnings on assets increasing by -80.34%.  Earnings per share saw a large increase (-460.0%).  This indicates substantial financial instability.