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 35.44 (%).Trend:Decrease 35.86% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 109.32 (%).Trend:Increase 208.47% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 60.23 (%).Trend:Decrease 44.9% than previous quarter

Overall: increasing (69.95%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 245.53 (%).Trend:Decrease 34.98% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 794.51 (%).Trend:Increase 223.59% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 391.28 (%).Trend:Decrease 50.75% than previous quarter

Overall: increasing (59.36%). 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 24.9 (%).Trend:Decrease 46.99% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 81.13 (%).Trend:Increase 225.82% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 25.78 (%).Trend:Decrease 68.22% than previous quarter

Overall: increasing (3.53%). 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 5.62 (%).Trend:Decrease 19.6% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 5.89 (%).Trend:Increase 4.8% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 3.86 (%).Trend:Decrease 34.47% than previous quarter

Overall: decreasing (-31.32%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share -0.8 (USD).Trend:Increase 90.48% than previous quarter
Year 2021 Quarter 1: Earning Per Share -0.24 (USD).Trend:Decrease 70.0% than previous quarter
Year 2021 Quarter 2: Earning Per Share -0.34 (USD).Trend:Increase 41.67% than previous quarter

Overall: increasing (-57.5%). Fluctuation: **Significant** (high variation).



Data from Q3 2020 to Q2 2021 demonstrates significant fluctuations across multiple financial metrics. Liabilities and current assets on revenue both increased, but with high variability.  Ratio of Retained Earnings to Revenue showed a small overall increase, while Retained Earning on Assets decreased moderately. Earning Per Share also increased, despite substantial volatility.  These significant fluctuations highlight the need for further investigation.