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 43.81 (%).Trend:Decrease 52.02% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 160.22 (%).Trend:Increase 265.72% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 80.26 (%).Trend:Decrease 49.91% than previous quarter

Overall: increasing (83.2%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 91.39 (%).Trend:Decrease 45.25% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 164.03 (%).Trend:Increase 79.48% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 89.82 (%).Trend:Decrease 45.24% than previous quarter

Overall: decreasing (-1.72%). 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 1.16 (%).Trend:Decrease 159.79% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 27.93 (%).Trend:Increase 2307.76% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 19.89 (%).Trend:Decrease 28.79% than previous quarter

Overall: increasing (1614.66%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 49.0 (%).Trend:Decrease 12.75% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 36.51 (%).Trend:Decrease 25.49% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 37.4 (%).Trend:Increase 2.44% than previous quarter

Overall: decreasing (-23.67%). Fluctuation: **Neutral** (moderate 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 0.27 (%).Trend:Decrease 203.85% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 3.13 (%).Trend:Increase 1059.26% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 4.45 (%).Trend:Increase 42.17% than previous quarter

Overall: increasing (1548.15%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share -0.47 (USD).Trend:Increase 0% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.45 (USD).Trend:Decrease 195.74% than previous quarter
Year 2021 Quarter 2: Earning Per Share 1.01 (USD).Trend:Increase 124.44% than previous quarter

Overall: increasing (-314.89%). Fluctuation: **Significant** (high variation).



From Q3 2020 to Q2 2021, Liabilities on Revenue increased by 83.2%, and Current assets on Revenue decreased by 1.72%, both with significant fluctuation. The Ratio of Retained Earnings to Revenue increased dramatically by 1614.66%,  while the Selling, General & Administrative (SG&A) Expense Ratio decreased by 23.67% with moderate fluctuation.  Retained Earning on Assets increased significantly (1548.15%) and Earning Per Share increased by -314.89%, both with significant fluctuation.