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 65.27 (%).Trend:Decrease 9.06% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 127.34 (%).Trend:Increase 95.1% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 95.81 (%).Trend:Decrease 24.76% than previous quarter

Overall: increasing (46.79%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 25.68 (%).Trend:Decrease 44.51% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 71.68 (%).Trend:Increase 179.13% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 32.87 (%).Trend:Decrease 54.14% than previous quarter

Overall: increasing (28.0%). 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 -3.83 (%).Trend:Decrease 114.31% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -24.45 (%).Trend:Increase 538.38% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -39.07 (%).Trend:Increase 59.8% than previous quarter

Overall: decreasing (920.1%). 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 -0.5 (%).Trend:Decrease 120.92% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -1.76 (%).Trend:Increase 252.0% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -5.61 (%).Trend:Increase 218.75% than previous quarter

Overall: decreasing (1022.0%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share -0.77 (USD).Trend:Increase 413.33% than previous quarter
Year 2021 Quarter 1: Earning Per Share -0.6 (USD).Trend:Decrease 22.08% than previous quarter
Year 2021 Quarter 2: Earning Per Share -1.39 (USD).Trend:Increase 131.67% than previous quarter

Overall: decreasing (80.52%). Fluctuation: **Significant** (high variation).



Financial results from Q3 2020 to Q2 2021 highlight volatile trends. Liabilities on revenue demonstrated initial decline before increasing and subsequently decreasing again. Current assets on revenue exhibited a similar trend of decrease and increase. Cost efficiency, measured by retained earnings to revenue, saw a large decline with fluctuating trends. Investment efficiency, with retained earnings on assets, consistently decreased.  Earnings per share also showed considerable volatility.