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 41.93 (%).Trend:Decrease 48.02% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 98.84 (%).Trend:Increase 135.73% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 52.21 (%).Trend:Decrease 47.18% than previous quarter

Overall: increasing (24.52%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 98.86 (%).Trend:Decrease 44.78% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 260.15 (%).Trend:Increase 163.15% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 131.97 (%).Trend:Decrease 49.27% than previous quarter

Overall: increasing (33.49%). 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 -18.07 (%).Trend:Decrease 44.18% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -93.22 (%).Trend:Increase 415.88% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -48.14 (%).Trend:Decrease 48.36% than previous quarter

Overall: decreasing (166.41%). 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 -14.91 (%).Trend:Increase 1.43% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -29.87 (%).Trend:Increase 100.34% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -30.46 (%).Trend:Increase 1.98% than previous quarter

Overall: decreasing (104.29%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share -0.42 (USD).Trend:Increase 0.0% than previous quarter
Year 2021 Quarter 1: Earning Per Share -0.92 (USD).Trend:Increase 119.05% than previous quarter
Year 2021 Quarter 2: Earning Per Share -1.01 (USD).Trend:Increase 9.78% than previous quarter

Overall: decreasing (140.48%). Fluctuation: **Significant** (high variation).



From Q3 2020 to Q2 2021, liabilities on revenue increased by 24.52%, and current assets on revenue increased by 33.49%, both with high variability.  However,  the ratio of retained earnings to revenue decreased by 166.41%, and retained earnings on assets decreased by 104.29%.  Earnings per share also decreased significantly by 140.48%, indicating substantial financial instability.