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 227.83 (%).Trend:Decrease 31.04% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 373.7 (%).Trend:Increase 64.03% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 113.06 (%).Trend:Decrease 69.75% than previous quarter

Overall: decreasing (-50.38%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 814.63 (%).Trend:Decrease 62.31% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 3107.22 (%).Trend:Increase 281.43% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 1135.95 (%).Trend:Decrease 63.44% than previous quarter

Overall: increasing (39.44%). 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 -4512.03 (%).Trend:Decrease 57.32% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -7302.23 (%).Trend:Increase 61.84% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -2857.2 (%).Trend:Decrease 60.87% than previous quarter

Overall: increasing (-36.68%). 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 -461.86 (%).Trend:Increase 12.16% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -220.59 (%).Trend:Decrease 52.24% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -236.06 (%).Trend:Increase 7.01% than previous quarter

Overall: increasing (-48.89%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share -1.22 (USD).Trend:Increase 0% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.04 (USD).Trend:Decrease 103.28% than previous quarter
Year 2021 Quarter 2: Earning Per Share -0.07 (USD).Trend:Decrease 275.0% than previous quarter

Overall: increasing (-94.26%). Fluctuation: **Significant** (high variation).



The data from Q3 2020 to Q2 2021 shows significant fluctuations across key metrics. Liabilities on revenue decreased by 50.38%, while current assets on revenue increased by 39.44%, both exhibiting considerable variability.  The ratio of retained earnings to revenue saw an overall increase of -36.68%, also with high variation.  Retained earnings on assets increased by -48.89%, and earnings per share decreased by 94.26%.