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 34.75% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 119.83 (%).Trend:Increase 175.79% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 61.08 (%).Trend:Decrease 49.03% than previous quarter

Overall: increasing (40.58%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 27.22 (%).Trend:Decrease 35.0% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 90.17 (%).Trend:Increase 231.26% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 47.54 (%).Trend:Decrease 47.28% than previous quarter

Overall: increasing (74.65%). 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 -157.97 (%).Trend:Decrease 41.26% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -399.43 (%).Trend:Increase 152.85% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -195.19 (%).Trend:Decrease 51.13% than previous quarter

Overall: decreasing (23.56%). 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 -71.3 (%).Trend:Decrease 9.92% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -67.29 (%).Trend:Decrease 5.62% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -65.56 (%).Trend:Decrease 2.57% than previous quarter

Overall: increasing (-8.05%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share 0.01 (USD).Trend:Increase 0% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.02 (USD).Trend:Increase 100.0% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.05 (USD).Trend:Increase 150.0% than previous quarter

Overall: increasing (400.0%). Fluctuation: **Significant** (high variation).



From Q3 2020 to Q2 2021, Liabilities on Revenue increased by 40.58%, and Current assets on Revenue increased by 74.65%, both showing significant fluctuation.  The Ratio of Retained Earnings to Revenue decreased by 23.56%, also with significant fluctuation. Retained Earning on Assets increased by -8.05% (improved) with significant fluctuation. Earning Per Share increased significantly by 400%.