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 72.58 (%).Trend:Decrease 35.95% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 198.01 (%).Trend:Increase 172.82% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 87.1 (%).Trend:Decrease 56.01% than previous quarter

Overall: increasing (20.01%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 126.13 (%).Trend:Decrease 37.42% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 422.23 (%).Trend:Increase 234.76% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 200.43 (%).Trend:Decrease 52.53% than previous quarter

Overall: increasing (58.91%). 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 -41.18 (%).Trend:Decrease 33.51% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -209.51 (%).Trend:Increase 408.77% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -108.13 (%).Trend:Decrease 48.39% than previous quarter

Overall: decreasing (162.58%). 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 -15.08 (%).Trend:Increase 10.15% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -21.86 (%).Trend:Increase 44.96% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -23.74 (%).Trend:Increase 8.6% than previous quarter

Overall: decreasing (57.43%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share -2.12 (USD).Trend:Increase 23.26% than previous quarter
Year 2021 Quarter 1: Earning Per Share -0.59 (USD).Trend:Decrease 72.17% than previous quarter
Year 2021 Quarter 2: Earning Per Share -0.89 (USD).Trend:Increase 50.85% than previous quarter

Overall: increasing (-58.02%). Fluctuation: **Significant** (high variation).



Financial data from Q3 2020 to Q2 2021 shows considerable volatility. Liabilities and current assets on revenue, though increasing overall, fluctuate significantly quarter-to-quarter. Cost efficiency, measured by the ratio of retained earnings to revenue, shows a large negative overall trend and significant quarter-to-quarter variation. Investment efficiency and earnings per share also display substantial fluctuation and a declining trend.