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 16.68 (%).Trend:Decrease 15.2% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 54.7 (%).Trend:Increase 227.94% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 54.77 (%).Trend:Increase 0.13% than previous quarter

Overall: increasing (228.36%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 125.33 (%).Trend:Decrease 31.94% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 205.29 (%).Trend:Increase 63.8% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 110.17 (%).Trend:Decrease 46.33% than previous quarter

Overall: decreasing (-12.1%). 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 -129.7 (%).Trend:Decrease 36.11% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -271.11 (%).Trend:Increase 109.03% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -143.39 (%).Trend:Decrease 47.11% than previous quarter

Overall: decreasing (10.56%). 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 -85.29 (%).Trend:Decrease 4.85% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -67.92 (%).Trend:Decrease 20.37% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -69.89 (%).Trend:Increase 2.9% than previous quarter

Overall: increasing (-18.06%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share -0.23 (USD).Trend:Increase 15.0% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.02 (USD).Trend:Decrease 108.7% than previous quarter
Year 2021 Quarter 2: Earning Per Share -0.24 (USD).Trend:Decrease 1300.0% than previous quarter

Overall: decreasing (4.35%). Fluctuation: **Significant** (high variation).



Analyzing Q3 2020 to Q2 2021 data, Liabilities on Revenue increased sharply (228.36%), fluctuating significantly. Current assets on Revenue decreased (-12.1%), with significant variation.  The Ratio of Retained Earnings to Revenue decreased (10.56%), showing significant fluctuation. Retained Earning on Assets increased (-18.06%), exhibiting significant variation.  Earnings Per Share decreased (4.35%), with significant fluctuation.