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 68.5 (%).Trend:Decrease 11.74% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 143.03 (%).Trend:Increase 108.8% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 90.99 (%).Trend:Decrease 36.38% than previous quarter

Overall: increasing (32.83%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 92.61 (%).Trend:Decrease 29.16% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 166.82 (%).Trend:Increase 80.13% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 110.69 (%).Trend:Decrease 33.65% than previous quarter

Overall: increasing (19.52%). 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 -766.51 (%).Trend:Decrease 27.69% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -1345.74 (%).Trend:Increase 75.57% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -875.15 (%).Trend:Decrease 34.97% than previous quarter

Overall: decreasing (14.17%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 52.09 (%).Trend:Increase 5.25% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 28.76 (%).Trend:Decrease 44.79% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 44.7 (%).Trend:Increase 55.42% than previous quarter

Overall: decreasing (-14.19%). 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 -505.41 (%).Trend:Increase 3.27% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -510.75 (%).Trend:Increase 1.06% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -510.12 (%).Trend:Decrease 0.12% than previous quarter

Overall: decreasing (0.93%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share -1.0 (USD).Trend:Increase 194.12% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.41 (USD).Trend:Decrease 141.0% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.28 (USD).Trend:Decrease 31.71% than previous quarter

Overall: increasing (-128.0%). Fluctuation: **Significant** (high variation).



Working capital efficiency shows significant fluctuation. Liabilities on revenue decreased from Q3 2020 to Q2 2021, then increased significantly in Q1 2021 before decreasing again in Q2 2021.  Current assets on revenue also trended similarly, fluctuating greatly over the period. Cost efficiency shows a decreasing trend in retained earnings to revenue,  SG&A expense ratio, and investment efficiency (retained earnings on assets).  Earning per share shows a significant increase in Q3 2020, followed by a considerable decrease in Q1 2021 and a further decrease in Q2 2021.  Overall trends are mixed, with substantial volatility across all metrics.