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 24.12 (%).Trend:Decrease 29.64% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 89.76 (%).Trend:Increase 272.14% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 43.83 (%).Trend:Decrease 51.17% than previous quarter

Overall: increasing (81.72%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 24.75 (%).Trend:Decrease 30.71% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 75.92 (%).Trend:Increase 206.75% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 37.8 (%).Trend:Decrease 50.21% than previous quarter

Overall: increasing (52.73%). 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 -26.25 (%).Trend:Decrease 28.86% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -119.52 (%).Trend:Increase 355.31% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -57.78 (%).Trend:Decrease 51.66% than previous quarter

Overall: decreasing (120.11%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 30.32 (%).Trend:Decrease 1.04% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 26.21 (%).Trend:Decrease 13.56% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 26.98 (%).Trend:Increase 2.94% than previous quarter

Overall: decreasing (-11.02%). Fluctuation: **Little** (low 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 -20.04 (%).Trend:Increase 5.7% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -30.41 (%).Trend:Increase 51.75% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -30.72 (%).Trend:Increase 1.02% than previous quarter

Overall: decreasing (53.29%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share -4.0 (USD).Trend:Increase 33.33% than previous quarter
Year 2021 Quarter 1: Earning Per Share -1.06 (USD).Trend:Decrease 73.5% than previous quarter
Year 2021 Quarter 2: Earning Per Share -0.95 (USD).Trend:Decrease 10.38% than previous quarter

Overall: increasing (-76.25%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2020 to Q2 2021 display substantial fluctuations. Working capital efficiency reveals a large increase in both liabilities and current assets, potentially indicating liquidity challenges. Cost efficiency shows a notable drop in the retained earnings ratio, signifying profit concerns.  SG&A expenses decreased overall, hinting at potential cost-cutting efforts. Investment efficiency presents considerable fluctuation, raising concerns about asset allocation. Earnings per share were consistently negative with significant volatility.  Overall, the data points to a volatile period with considerable uncertainty in the company's financial performance and future prospects.