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 1309.52 (%).Trend:Decrease 19.32% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 1666.38 (%).Trend:Increase 27.25% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 736.5 (%).Trend:Decrease 55.8% than previous quarter

Overall: decreasing (-43.76%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 805.44 (%).Trend:Decrease 71.64% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 1013.79 (%).Trend:Increase 25.87% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 485.04 (%).Trend:Decrease 52.16% than previous quarter

Overall: decreasing (-39.78%). 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 -5715.65 (%).Trend:Decrease 14.02% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -7754.31 (%).Trend:Increase 35.67% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -3372.26 (%).Trend:Decrease 56.51% than previous quarter

Overall: increasing (-41.0%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 104.76 (%).Trend:Decrease 22.71% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 141.38 (%).Trend:Increase 34.96% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 121.53 (%).Trend:Decrease 14.04% than previous quarter

Overall: increasing (16.01%). Fluctuation: **Neutral** (moderate 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 -21.66 (%).Trend:Increase 10.12% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -23.21 (%).Trend:Increase 7.16% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -23.71 (%).Trend:Increase 2.15% than previous quarter

Overall: decreasing (9.46%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share 0.38 (USD).Trend:Decrease 7.32% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.13 (USD).Trend:Decrease 65.79% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.91 (USD).Trend:Increase 600.0% than previous quarter

Overall: increasing (139.47%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2020 to Q2 2021 show significant fluctuations in various financial metrics. Liabilities on revenue and current assets on revenue show substantial decreases and increases, indicating significant volatility. The ratio of retained earnings to revenue, SG&A expense ratio, and invest efficiency display substantial variations over the period.  Earnings per share reveal a notable increase, although with substantial fluctuations. Overall, financial performance shows notable volatility in most areas.