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 35.89 (%).Trend:Decrease 35.04% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 130.26 (%).Trend:Increase 262.94% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 63.45 (%).Trend:Decrease 51.29% than previous quarter

Overall: increasing (76.79%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 46.75 (%).Trend:Decrease 32.59% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 183.09 (%).Trend:Increase 291.64% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 87.48 (%).Trend:Decrease 52.22% than previous quarter

Overall: increasing (87.12%). 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 8.34 (%).Trend:Decrease 27.73% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 21.18 (%).Trend:Increase 153.96% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 7.44 (%).Trend:Decrease 64.87% than previous quarter

Overall: decreasing (-10.79%). 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 6.15 (%).Trend:Increase 10.61% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 4.35 (%).Trend:Decrease 29.27% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 3.19 (%).Trend:Decrease 26.67% than previous quarter

Overall: decreasing (-48.13%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share -0.9 (USD).Trend:Decrease 20.35% than previous quarter
Year 2021 Quarter 1: Earning Per Share -0.31 (USD).Trend:Decrease 65.56% than previous quarter
Year 2021 Quarter 2: Earning Per Share -0.68 (USD).Trend:Increase 119.35% than previous quarter

Overall: increasing (-24.44%). Fluctuation: **Significant** (high variation).



Financial data from Q3 2020 to Q2 2021 reveals substantial volatility in financial indicators. Liabilities on revenue, and current assets on revenue, increased substantially in Q1 2021 before experiencing decreases, showing a pattern of significant fluctuation. The ratio of retained earnings to revenue has fluctuated widely, decreasing then increasing, before declining again. Investment efficiency has decreased. Earnings per share demonstrate an increase with significant fluctuation. This highlights a high degree of variability across key performance indicators.