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 52.17 (%).Trend:Decrease 23.76% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 128.6 (%).Trend:Increase 146.5% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 53.91 (%).Trend:Decrease 58.08% than previous quarter

Overall: increasing (3.34%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 106.14 (%).Trend:Decrease 33.32% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 151.4 (%).Trend:Increase 42.64% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 53.98 (%).Trend:Decrease 64.35% than previous quarter

Overall: decreasing (-49.14%). 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 10.71 (%).Trend:Decrease 61.22% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 9.52 (%).Trend:Decrease 11.11% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 4.26 (%).Trend:Decrease 55.25% than previous quarter

Overall: decreasing (-60.22%). 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 3.4 (%).Trend:Decrease 39.93% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 1.07 (%).Trend:Decrease 68.53% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 1.21 (%).Trend:Increase 13.08% than previous quarter

Overall: decreasing (-64.41%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share -6.0 (USD).Trend:Increase 0.0% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.33 (USD).Trend:Decrease 105.5% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.7 (USD).Trend:Increase 112.12% than previous quarter

Overall: increasing (-111.67%). Fluctuation: **Significant** (high variation).



Q3 2020 to Q2 2021 financial data shows significant volatility.  Liabilities on revenue increased, while current assets showed a decrease.  Cost efficiency (retained earnings to revenue) decreased steadily. Investment efficiency and earnings per share also experienced substantial downward trends with fluctuations.