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 105.03 (%).Trend:Decrease 34.54% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 974.42 (%).Trend:Increase 827.75% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 615.05 (%).Trend:Decrease 36.88% than previous quarter

Overall: increasing (485.59%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 336.89 (%).Trend:Increase 15.03% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 2765.89 (%).Trend:Increase 721.01% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 1285.3 (%).Trend:Decrease 53.53% than previous quarter

Overall: increasing (281.52%). 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 -553.12 (%).Trend:Decrease 5.1% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -5507.75 (%).Trend:Increase 895.76% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -2713.26 (%).Trend:Decrease 50.74% than previous quarter

Overall: decreasing (390.54%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 77.08 (%).Trend:Increase 30.14% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 238.76 (%).Trend:Increase 209.76% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 229.03 (%).Trend:Decrease 4.08% than previous quarter

Overall: increasing (197.13%). 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 -57.55 (%).Trend:Decrease 3.44% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -67.89 (%).Trend:Increase 17.97% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -72.3 (%).Trend:Increase 6.5% than previous quarter

Overall: decreasing (25.63%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share -8.16 (USD).Trend:Increase 3.95% than previous quarter
Year 2021 Quarter 1: Earning Per Share -0.31 (USD).Trend:Decrease 96.2% than previous quarter
Year 2021 Quarter 2: Earning Per Share -1.06 (USD).Trend:Increase 241.94% than previous quarter

Overall: increasing (-87.01%). Fluctuation: **Significant** (high variation).



The period Q3 2020 - Q2 2021 exhibits significant volatility. Liabilities on revenue increased substantially (485.59%), while current assets on revenue also showed significant growth (281.52%). Cost efficiency was negatively affected by a massive decrease in retained earnings to revenue (-390.54%) despite increased SG&A expenses (197.13%). Investment efficiency metrics worsened with notable declines in retained earnings on assets (-25.63%) and earnings per share (-87.01%).