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 75.91 (%).Trend:Decrease 36.1% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 99.13 (%).Trend:Increase 30.59% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 78.54 (%).Trend:Decrease 20.77% than previous quarter

Overall: increasing (3.46%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 81.83 (%).Trend:Decrease 39.8% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 65.1 (%).Trend:Decrease 20.44% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 36.46 (%).Trend:Decrease 43.99% than previous quarter

Overall: decreasing (-55.44%). 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 -729.55 (%).Trend:Decrease 21.61% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -1189.02 (%).Trend:Increase 62.98% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -512.02 (%).Trend:Decrease 56.94% than previous quarter

Overall: increasing (-29.82%). 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 -159.75 (%).Trend:Increase 43.72% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -214.23 (%).Trend:Increase 34.1% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -179.64 (%).Trend:Decrease 16.15% than previous quarter

Overall: decreasing (12.45%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share -18.53 (USD).Trend:Increase 1314.5% than previous quarter
Year 2021 Quarter 1: Earning Per Share -1.73 (USD).Trend:Decrease 90.66% than previous quarter
Year 2021 Quarter 2: Earning Per Share -3.27 (USD).Trend:Increase 89.02% than previous quarter

Overall: increasing (-82.35%). Fluctuation: **Significant** (high variation).



Financial data from Q3 2020 to Q2 2021 demonstrates significant fluctuation across key metrics. Liabilities on revenue exhibited a neutral trend, while current assets on revenue decreased significantly. Cost efficiency, as measured by the ratio of retained earnings to revenue, remained volatile. Investment efficiency and earnings per share continued a downward trend with high variability.