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 171.02 (%).Trend:Increase 1.05% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 700.95 (%).Trend:Increase 309.86% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 316.23 (%).Trend:Decrease 54.89% than previous quarter

Overall: increasing (84.91%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 137.58 (%).Trend:Increase 19.49% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 581.75 (%).Trend:Increase 322.84% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 287.52 (%).Trend:Decrease 50.58% than previous quarter

Overall: increasing (108.98%). 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 -2.75 (%).Trend:Decrease 439.51% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -14.32 (%).Trend:Increase 420.73% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 2.9 (%).Trend:Decrease 120.25% than previous quarter

Overall: increasing (-205.45%). 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 -1.24 (%).Trend:Decrease 475.76% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -1.78 (%).Trend:Increase 43.55% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 0.76 (%).Trend:Decrease 142.7% than previous quarter

Overall: increasing (-161.29%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share -1.25 (USD).Trend:Increase 10.62% than previous quarter
Year 2021 Quarter 1: Earning Per Share -0.14 (USD).Trend:Decrease 88.8% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.12 (USD).Trend:Decrease 185.71% than previous quarter

Overall: increasing (-109.6%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2020 to Q2 2021 demonstrate high volatility across key metrics. Liabilities and current assets on revenue showed substantial increases, though with significant fluctuations. Cost efficiency, as measured by the ratio of retained earnings to revenue, experienced a substantial decrease (-205.45%). Investment efficiency and earnings per share also exhibited substantial volatility without a clear trend.