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 24.11 (%).Trend:Decrease 29.15% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 71.97 (%).Trend:Increase 198.51% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 36.94 (%).Trend:Decrease 48.67% than previous quarter

Overall: increasing (53.21%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 140.74 (%).Trend:Decrease 30.85% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 401.75 (%).Trend:Increase 185.46% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 195.7 (%).Trend:Decrease 51.29% than previous quarter

Overall: increasing (39.05%). 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 37.45 (%).Trend:Decrease 32.41% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 97.14 (%).Trend:Increase 159.39% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 47.78 (%).Trend:Decrease 50.81% than previous quarter

Overall: increasing (27.58%). 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 17.54 (%).Trend:Decrease 2.5% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 15.71 (%).Trend:Decrease 10.43% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 16.05 (%).Trend:Increase 2.16% than previous quarter

Overall: decreasing (-8.49%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share -0.03 (USD).Trend:Decrease 160.0% than previous quarter
Year 2021 Quarter 1: Earning Per Share -0.03 (USD).Trend:Increase 0.0% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.2 (USD).Trend:Decrease 766.67% than previous quarter

Overall: increasing (-766.67%). Fluctuation: **Significant** (high variation).



From Q3 2020 to Q2 2021, liabilities on revenue, current assets on revenue, and the ratio of retained earnings to revenue all increased, although with significant fluctuations (53.21%, 39.05%, and 27.58%, respectively). Retained earnings on assets slightly decreased (-8.49%), while earnings per share showed a massive overall decrease (-766.67%).