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 95.09 (%).Trend:Decrease 56.5% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 174.23 (%).Trend:Increase 83.23% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 87.35 (%).Trend:Decrease 49.87% than previous quarter

Overall: decreasing (-8.14%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 35.58 (%).Trend:Decrease 71.56% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 292.65 (%).Trend:Increase 722.51% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 167.44 (%).Trend:Decrease 42.78% than previous quarter

Overall: increasing (370.6%). 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 -1207.84 (%).Trend:Decrease 29.32% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -2937.47 (%).Trend:Increase 143.2% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -1432.36 (%).Trend:Decrease 51.24% than previous quarter

Overall: decreasing (18.59%). 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 -384.24 (%).Trend:Increase 40.24% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -352.42 (%).Trend:Decrease 8.28% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -327.69 (%).Trend:Decrease 7.02% than previous quarter

Overall: increasing (-14.72%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share -7.78 (USD).Trend:Increase 21.18% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.97 (USD).Trend:Decrease 112.47% than previous quarter
Year 2021 Quarter 2: Earning Per Share 1.42 (USD).Trend:Increase 46.39% than previous quarter

Overall: increasing (-118.25%). Fluctuation: **Significant** (high variation).



Financial data from Q3 2020 to Q2 2021 reveals continued significant volatility in financial performance.  Liabilities on revenue decrease then increase before decreasing again. Current assets on revenue also show substantial fluctuations with a large increase in Q1. Cost efficiency, as measured by the ratio of retained earnings to revenue, continued to decline. Investment efficiency exhibits a consistent downward trend. Earnings per share show both increases and decreases, with considerable volatility.  The company's financial stability remains questionable.