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 91.6 (%).Trend:Decrease 50.74% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 265.79 (%).Trend:Increase 190.16% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 134.06 (%).Trend:Decrease 49.56% than previous quarter

Overall: increasing (46.35%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 46.5 (%).Trend:Decrease 43.02% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 209.93 (%).Trend:Increase 351.46% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 108.64 (%).Trend:Decrease 48.25% than previous quarter

Overall: increasing (133.63%). 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 -51.64 (%).Trend:Decrease 37.75% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -152.61 (%).Trend:Increase 195.53% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -76.9 (%).Trend:Decrease 49.61% than previous quarter

Overall: decreasing (48.92%). 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 -20.32 (%).Trend:Decrease 6.66% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -18.94 (%).Trend:Decrease 6.79% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -19.14 (%).Trend:Increase 1.06% than previous quarter

Overall: increasing (-5.81%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share -3.35 (USD).Trend:Decrease 9.95% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.06 (USD).Trend:Decrease 101.79% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.34 (USD).Trend:Increase 466.67% than previous quarter

Overall: increasing (-110.15%). Fluctuation: **Significant** (high variation).



Working capital efficiency, for Q3 2020 to Q2 2021, displays substantial fluctuations. Liabilities on revenue increased by 46.35% overall, yet with significant quarter-to-quarter changes. Current assets on revenue also increased by 133.63%, with similarly high volatility.  Cost efficiency, as seen in the ratio of retained earnings to revenue, decreased by 48.92% overall, with notable quarter-to-quarter variations.  Investment efficiency, measured by retained earnings on assets, increased by -5.81% overall, though with considerable quarter-to-quarter variability. Earnings per share also increased overall, with large swings from negative to positive values.