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 35.44 (%).Trend:Decrease 35.86% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 109.32 (%).Trend:Increase 208.47% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 60.23 (%).Trend:Decrease 44.9% than previous quarter

Overall: increasing (69.95%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 245.53 (%).Trend:Decrease 34.98% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 794.51 (%).Trend:Increase 223.59% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 391.28 (%).Trend:Decrease 50.75% than previous quarter

Overall: increasing (59.36%). 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 24.9 (%).Trend:Decrease 46.99% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 81.13 (%).Trend:Increase 225.82% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 25.78 (%).Trend:Decrease 68.22% than previous quarter

Overall: increasing (3.53%). 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 5.62 (%).Trend:Decrease 19.6% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 5.89 (%).Trend:Increase 4.8% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 3.86 (%).Trend:Decrease 34.47% than previous quarter

Overall: decreasing (-31.32%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share -0.8 (USD).Trend:Increase 90.48% than previous quarter
Year 2021 Quarter 1: Earning Per Share -0.24 (USD).Trend:Decrease 70.0% than previous quarter
Year 2021 Quarter 2: Earning Per Share -0.34 (USD).Trend:Increase 41.67% than previous quarter

Overall: increasing (-57.5%). Fluctuation: **Significant** (high variation).



From Q3 2020 to Q2 2021, Liabilities on Revenue showed an overall increase (69.95%) with significant fluctuation.  Current assets on Revenue also increased (59.36%), exhibiting significant variability. The Ratio of Retained Earnings to Revenue showed a slight overall increase (3.53%) with high variation. Retained Earning on Assets decreased (-31.32%) with moderate variation. Earning Per Share showed an overall increase (-57.5%) and significant fluctuation.