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 114.7 (%).Trend:Decrease 33.85% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 289.19 (%).Trend:Increase 152.13% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 119.65 (%).Trend:Decrease 58.63% than previous quarter

Overall: increasing (4.32%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 140.43 (%).Trend:Decrease 25.79% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 389.45 (%).Trend:Increase 177.33% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 208.0 (%).Trend:Decrease 46.59% than previous quarter

Overall: increasing (48.12%). 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 154.2 (%).Trend:Decrease 28.84% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 398.33 (%).Trend:Increase 158.32% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 159.54 (%).Trend:Decrease 59.95% than previous quarter

Overall: increasing (3.46%). 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 32.41 (%).Trend:Decrease 1.19% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 30.57 (%).Trend:Decrease 5.68% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 28.84 (%).Trend:Decrease 5.66% than previous quarter

Overall: decreasing (-11.02%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share -9.75 (USD).Trend:Increase 22.95% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.42 (USD).Trend:Decrease 104.31% than previous quarter
Year 2021 Quarter 2: Earning Per Share 6.04 (USD).Trend:Increase 1338.1% than previous quarter

Overall: increasing (-161.95%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2020 to Q2 2021 reveal significant fluctuations in working capital efficiency. Liabilities and current assets on revenue saw increases and decreases.  Cost efficiency, measured by the ratio of retained earnings to revenue, also exhibits significant fluctuations.  Investment efficiency, however, demonstrates consistent decreases in retained earnings on assets.  Earnings per share also showed considerable fluctuations over the period, with significant declines followed by strong increases.