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 34.91 (%).Trend:Decrease 24.26% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 73.11 (%).Trend:Increase 109.42% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 42.05 (%).Trend:Decrease 42.48% than previous quarter

Overall: increasing (20.45%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 83.19 (%).Trend:Decrease 32.96% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 148.73 (%).Trend:Increase 78.78% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 88.6 (%).Trend:Decrease 40.43% than previous quarter

Overall: increasing (6.5%). 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 274.19 (%).Trend:Decrease 34.61% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 362.39 (%).Trend:Increase 32.17% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 191.5 (%).Trend:Decrease 47.16% than previous quarter

Overall: decreasing (-30.16%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 1.87 (%).Trend:Increase 8.72% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 3.17 (%).Trend:Increase 69.52% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 2.21 (%).Trend:Decrease 30.28% than previous quarter

Overall: increasing (18.18%). Fluctuation: **Significant** (high 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 57.71 (%).Trend:Decrease 2.58% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 42.55 (%).Trend:Decrease 26.27% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 43.46 (%).Trend:Increase 2.14% than previous quarter

Overall: decreasing (-24.69%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share -1.0 (USD).Trend:Increase 0.0% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.75 (USD).Trend:Decrease 175.0% than previous quarter
Year 2021 Quarter 2: Earning Per Share 2.32 (USD).Trend:Increase 209.33% than previous quarter

Overall: increasing (-332.0%). Fluctuation: **Significant** (high variation).



Q3 2020 to Q2 2021 financial data shows significant fluctuations. Liabilities on revenue increased, but with substantial quarter-to-quarter changes. Current assets on revenue also increased, but with high volatility. Cost efficiency reveals a substantial decrease in the retained earnings-to-revenue ratio, exhibiting high variations. The SG&A expense ratio showed an increase, but with significant changes. Investment efficiency shows a decreasing trend in retained earnings on assets, with moderate changes. Earning per share displayed a dramatic increase from a loss to a gain, with significant volatility.