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 32.64 (%).Trend:Decrease 36.95% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 93.0 (%).Trend:Increase 184.93% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 49.23 (%).Trend:Decrease 47.06% than previous quarter

Overall: increasing (50.83%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 54.18 (%).Trend:Decrease 40.21% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 160.45 (%).Trend:Increase 196.14% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 82.15 (%).Trend:Decrease 48.8% than previous quarter

Overall: increasing (51.62%). 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 -28.18 (%).Trend:Decrease 29.8% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -89.3 (%).Trend:Increase 216.89% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -47.07 (%).Trend:Decrease 47.29% than previous quarter

Overall: decreasing (67.03%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 14.26 (%).Trend:Decrease 2.06% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 14.13 (%).Trend:Decrease 0.91% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 13.98 (%).Trend:Decrease 1.06% than previous quarter

Overall: decreasing (-1.96%). Fluctuation: **Little** (low variation).


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 -12.97 (%).Trend:Increase 10.48% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -13.85 (%).Trend:Increase 6.78% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -14.93 (%).Trend:Increase 7.8% than previous quarter

Overall: decreasing (15.11%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share -3.26 (USD).Trend:Increase 25.38% than previous quarter
Year 2021 Quarter 1: Earning Per Share -0.55 (USD).Trend:Decrease 83.13% than previous quarter
Year 2021 Quarter 2: Earning Per Share -1.38 (USD).Trend:Increase 150.91% than previous quarter

Overall: increasing (-57.67%). Fluctuation: **Significant** (high variation).



The period from Q3 2020 to Q2 2021 displays significant fluctuations. Liabilities and current assets on revenue increased significantly, while the ratio of retained earnings to revenue decreased substantially.  The SG&A expense ratio saw a slight overall decrease with little fluctuation. Retained earnings on assets and earnings per share both decreased significantly.