Working Capital Efficiency
The data from Quater 3 in 2020 to Quater 2 in 2021 includes 3 quarters.

Liabilities on Revenue
Current assets on Revenue

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 80.51 (%).Trend:Decrease 40.75% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 112.12 (%).Trend:Increase 39.26% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 14.34 (%).Trend:Decrease 87.21% than previous quarter

Overall: decreasing (-82.19%). 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 5.48 (%).Trend:Decrease 30.46% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 1.77 (%).Trend:Decrease 67.7% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 0.68 (%).Trend:Decrease 61.58% than previous quarter

Overall: decreasing (-87.59%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share -5.19 (USD).Trend:Increase 29.43% than previous quarter
Year 2021 Quarter 1: Earning Per Share -0.81 (USD).Trend:Decrease 84.39% than previous quarter
Year 2021 Quarter 2: Earning Per Share -1.3 (USD).Trend:Increase 60.49% than previous quarter

Overall: increasing (-74.95%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2020 to Q2 2021 show significant negative trends with high volatility. The ratio of retained earnings to revenue declined dramatically, and retained earnings on assets experienced a similar pattern. Earnings per share (EPS) demonstrated a similar, unpredictable, downward trend.  These trends suggest significant deterioration in financial performance that needs immediate attention, investigation, and corrective action to prevent further decline.