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 40.32 (%).Trend:Decrease 34.58% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 131.86 (%).Trend:Increase 227.03% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 64.26 (%).Trend:Decrease 51.27% than previous quarter

Overall: increasing (59.38%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 49.99 (%).Trend:Decrease 35.41% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 185.56 (%).Trend:Increase 271.19% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 94.08 (%).Trend:Decrease 49.3% than previous quarter

Overall: increasing (88.2%). 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 -15.76 (%).Trend:Decrease 36.88% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -55.32 (%).Trend:Increase 251.02% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -24.57 (%).Trend:Decrease 55.59% than previous quarter

Overall: decreasing (55.9%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 3.38 (%).Trend:Increase 0.0% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 3.7 (%).Trend:Increase 9.47% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 3.45 (%).Trend:Decrease 6.76% than previous quarter

Overall: increasing (2.07%). Fluctuation: **Little** (low 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 -20.87 (%).Trend:Decrease 2.7% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -20.17 (%).Trend:Decrease 3.35% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -18.25 (%).Trend:Decrease 9.52% than previous quarter

Overall: increasing (-12.55%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share 0.08 (USD).Trend:Decrease 157.14% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.1 (USD).Trend:Increase 25.0% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.33 (USD).Trend:Increase 230.0% than previous quarter

Overall: increasing (312.5%). Fluctuation: **Significant** (high variation).



Financial data from Q3 2020 to Q2 2021 show significant volatility.  Liabilities and current assets on revenue fluctuate significantly, sometimes decreasing drastically then increasing, indicating an unsteady working capital situation. The ratio of retained earnings to revenue exhibits a notable and largely negative downward trend with significant swings. However, the Selling, General & Administrative (SG&A) Expense Ratio shows a small increase with less fluctuation. Invest efficiency and earnings per share demonstrate major variability. The reports highlight a high degree of volatility in key financial indicators.