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 24.34 (%).Trend:Decrease 27.99% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 75.11 (%).Trend:Increase 208.59% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 35.66 (%).Trend:Decrease 52.52% than previous quarter

Overall: increasing (46.51%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 48.01 (%).Trend:Decrease 22.18% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 132.72 (%).Trend:Increase 176.44% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 66.14 (%).Trend:Decrease 50.17% than previous quarter

Overall: increasing (37.76%). 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 -13.4 (%).Trend:Decrease 48.72% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -24.3 (%).Trend:Increase 81.34% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -12.17 (%).Trend:Decrease 49.92% than previous quarter

Overall: increasing (-9.18%). 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 -13.88 (%).Trend:Decrease 26.33% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -8.11 (%).Trend:Decrease 41.57% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -8.04 (%).Trend:Decrease 0.86% than previous quarter

Overall: increasing (-42.07%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share 0.32 (USD).Trend:Increase 540.0% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.28 (USD).Trend:Decrease 12.5% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.29 (USD).Trend:Increase 3.57% than previous quarter

Overall: decreasing (-9.38%). Fluctuation: **Little** (low variation).



Financial statement data from Q3 2020 to Q2 2021 reveals significant volatility.  Working capital efficiency (liabilities and current assets on revenue) displays overall increases, though with substantial fluctuations.  Cost efficiency (ratio of retained earnings to revenue) increases, but substantial volatility persists.  Investment efficiency (retained earnings on assets) exhibits increasing trends, despite negative percentage values. Earnings per share demonstrate a slight decrease overall, with less dramatic fluctuations.