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 59.07 (%).Trend:Increase 4.73% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 216.89 (%).Trend:Increase 267.17% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 92.37 (%).Trend:Decrease 57.41% than previous quarter

Overall: increasing (56.37%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 160.66 (%).Trend:Increase 3.05% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 532.42 (%).Trend:Increase 231.4% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 224.7 (%).Trend:Decrease 57.8% than previous quarter

Overall: increasing (39.86%). 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 218.76 (%).Trend:Decrease 27.55% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 704.34 (%).Trend:Increase 221.97% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 279.38 (%).Trend:Decrease 60.33% than previous quarter

Overall: increasing (27.71%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 13.22 (%).Trend:Increase 11.0% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 21.69 (%).Trend:Increase 64.07% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 16.44 (%).Trend:Decrease 24.2% than previous quarter

Overall: increasing (24.36%). 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 38.94 (%).Trend:Decrease 10.97% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 35.18 (%).Trend:Decrease 9.66% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 34.32 (%).Trend:Decrease 2.44% than previous quarter

Overall: decreasing (-11.86%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share -4.93 (USD).Trend:Increase 47.16% than previous quarter
Year 2021 Quarter 1: Earning Per Share -2.99 (USD).Trend:Decrease 39.35% than previous quarter
Year 2021 Quarter 2: Earning Per Share -3.07 (USD).Trend:Increase 2.68% than previous quarter

Overall: increasing (-37.73%). Fluctuation: **Significant** (high variation).



From Q3 2020 to Q2 2021, liabilities on revenue, current assets on revenue, and the ratio of retained earnings to revenue showed overall increases but with significant fluctuations.  The SG&A expense ratio also increased, but with neutral fluctuation. Retained earnings on assets decreased slightly, while earnings per share increased, both with low variation.  Data indicates significant volatility across key metrics.