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 150.32 (%).Trend:Decrease 24.95% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 498.51 (%).Trend:Increase 231.63% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 209.05 (%).Trend:Decrease 58.07% than previous quarter

Overall: increasing (39.07%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 190.75 (%).Trend:Increase 1.45% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 430.19 (%).Trend:Increase 125.53% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 174.41 (%).Trend:Decrease 59.46% than previous quarter

Overall: decreasing (-8.57%). 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 2.49 (%).Trend:Decrease 95.61% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -38.67 (%).Trend:Decrease 1653.01% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -8.45 (%).Trend:Decrease 78.15% than previous quarter

Overall: decreasing (-439.36%). 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 0.41 (%).Trend:Decrease 94.81% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -2.2 (%).Trend:Decrease 636.59% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -1.27 (%).Trend:Decrease 42.27% than previous quarter

Overall: decreasing (-409.76%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share -18.3 (USD).Trend:Increase 86.16% than previous quarter
Year 2021 Quarter 1: Earning Per Share -1.85 (USD).Trend:Decrease 89.89% than previous quarter
Year 2021 Quarter 2: Earning Per Share -0.82 (USD).Trend:Decrease 55.68% than previous quarter

Overall: increasing (-95.52%). Fluctuation: **Significant** (high variation).



Financial performance from Q3 2020 to Q2 2021 exhibits highly variable trends. Liabilities on revenue showed a significant increase, followed by a decrease.  Current assets on revenue also show a substantial rise and fall. Cost efficiency indicators (retained earnings to revenue, retained earnings on assets) showed continual negative trends and substantial fluctuations. Earnings per share remained consistently negative but showed increased variation.