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 43.45 (%).Trend:Decrease 30.1% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 97.91 (%).Trend:Increase 125.34% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 39.91 (%).Trend:Decrease 59.24% than previous quarter

Overall: decreasing (-8.15%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 88.64 (%).Trend:Decrease 41.14% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 154.96 (%).Trend:Increase 74.82% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 74.64 (%).Trend:Decrease 51.83% than previous quarter

Overall: decreasing (-15.79%). 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 -211.84 (%).Trend:Decrease 30.7% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -517.51 (%).Trend:Increase 144.29% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -244.15 (%).Trend:Decrease 52.82% than previous quarter

Overall: decreasing (15.25%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 38.66 (%).Trend:Decrease 22.15% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 16.41 (%).Trend:Decrease 57.55% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 14.45 (%).Trend:Decrease 11.94% than previous quarter

Overall: decreasing (-62.62%). 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 -101.28 (%).Trend:Increase 18.15% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -139.44 (%).Trend:Increase 37.68% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -147.91 (%).Trend:Increase 6.07% than previous quarter

Overall: decreasing (46.04%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share -50.26 (USD).Trend:Decrease 8.62% than previous quarter
Year 2021 Quarter 1: Earning Per Share -4.41 (USD).Trend:Decrease 91.23% than previous quarter
Year 2021 Quarter 2: Earning Per Share -7.39 (USD).Trend:Increase 67.57% than previous quarter

Overall: increasing (-85.3%). Fluctuation: **Significant** (high variation).



Financial performance from Q3 2020 to Q2 2021 shows significant volatility. Liabilities on revenue decreased, then increased, and decreased again. Current assets on revenue also decreased significantly. Cost efficiency shows a substantial decrease in the ratio of retained earnings to revenue and a significant decrease in SG&A expense ratios.  Investment efficiency and earnings per share also exhibit considerable fluctuations. The data suggests ongoing instability in financial performance.