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 171.02 (%).Trend:Increase 1.05% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 700.95 (%).Trend:Increase 309.86% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 316.23 (%).Trend:Decrease 54.89% than previous quarter

Overall: increasing (84.91%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 137.58 (%).Trend:Increase 19.49% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 581.75 (%).Trend:Increase 322.84% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 287.52 (%).Trend:Decrease 50.58% than previous quarter

Overall: increasing (108.98%). 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 -2.75 (%).Trend:Decrease 439.51% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -14.32 (%).Trend:Increase 420.73% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 2.9 (%).Trend:Decrease 120.25% than previous quarter

Overall: increasing (-205.45%). 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 -1.24 (%).Trend:Decrease 475.76% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -1.78 (%).Trend:Increase 43.55% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 0.76 (%).Trend:Decrease 142.7% than previous quarter

Overall: increasing (-161.29%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share -1.25 (USD).Trend:Increase 10.62% than previous quarter
Year 2021 Quarter 1: Earning Per Share -0.14 (USD).Trend:Decrease 88.8% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.12 (USD).Trend:Decrease 185.71% than previous quarter

Overall: increasing (-109.6%). Fluctuation: **Significant** (high variation).



Working capital efficiency, from Q3 2020 to Q2 2021, displays significant fluctuations in liabilities and current assets on revenue. Cost efficiency shows a complex pattern of decreasing then increasing retained earnings on revenue with major variation. Invest efficiency shows a highly fluctuating and mostly decreasing trend in retained earnings on assets. Earning per share also demonstrates significant fluctuations.