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 19.97 (%).Trend:Decrease 36.24% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 76.2 (%).Trend:Increase 281.57% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 49.66 (%).Trend:Decrease 34.83% than previous quarter

Overall: increasing (148.67%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 47.2 (%).Trend:Decrease 28.6% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 151.18 (%).Trend:Increase 220.3% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 85.68 (%).Trend:Decrease 43.33% than previous quarter

Overall: increasing (81.53%). 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 -27.07 (%).Trend:Decrease 30.34% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -115.02 (%).Trend:Increase 324.9% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -55.68 (%).Trend:Decrease 51.59% than previous quarter

Overall: decreasing (105.69%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 30.75 (%).Trend:Decrease 4.59% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 33.98 (%).Trend:Increase 10.5% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 31.05 (%).Trend:Decrease 8.62% than previous quarter

Overall: increasing (0.98%). 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 -23.2 (%).Trend:Increase 3.53% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -30.41 (%).Trend:Increase 31.08% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -29.93 (%).Trend:Decrease 1.58% than previous quarter

Overall: decreasing (29.01%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share -7.0 (USD).Trend:Increase 16.67% than previous quarter
Year 2021 Quarter 1: Earning Per Share -1.11 (USD).Trend:Decrease 84.14% than previous quarter
Year 2021 Quarter 2: Earning Per Share -1.68 (USD).Trend:Increase 51.35% than previous quarter

Overall: increasing (-76.0%). Fluctuation: **Significant** (high variation).



Working capital efficiency shows significant fluctuation. Liabilities on revenue increased drastically from Q3 2020 to Q1 2021, then decreased in Q2 2021. Current assets on revenue also exhibited significant increases and decreases, peaking in Q1 2021. Cost efficiency shows a significant decrease in the ratio of retained earnings to revenue, while the SG&A expense ratio shows a slight increase. Investment efficiency shows a significant decrease in retained earnings on assets. Earnings per share are also fluctuating significantly, with a substantial decrease in Q1 2021.  Overall, the financial performance shows significant volatility across different metrics.