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 18.88 (%).Trend:Decrease 39.64% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 68.58 (%).Trend:Increase 263.24% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 33.66 (%).Trend:Decrease 50.92% than previous quarter

Overall: increasing (78.28%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 33.96 (%).Trend:Decrease 34.1% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 133.91 (%).Trend:Increase 294.32% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 64.59 (%).Trend:Decrease 51.77% than previous quarter

Overall: increasing (90.19%). 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 -80.92 (%).Trend:Decrease 34.64% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -272.43 (%).Trend:Increase 236.67% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -136.78 (%).Trend:Decrease 49.79% than previous quarter

Overall: decreasing (69.03%). 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 -60.62 (%).Trend:Increase 0.38% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -60.63 (%).Trend:Increase 0.02% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -63.16 (%).Trend:Increase 4.17% than previous quarter

Overall: decreasing (4.19%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share 0.03 (USD).Trend:Increase 200.0% than previous quarter
Year 2021 Quarter 1: Earning Per Share -0.08 (USD).Trend:Decrease 366.67% than previous quarter
Year 2021 Quarter 2: Earning Per Share -0.14 (USD).Trend:Increase 75.0% than previous quarter

Overall: decreasing (-566.67%). Fluctuation: **Significant** (high variation).



From Q3 2020 to Q2 2021, liabilities on revenue increased significantly, fluctuating widely, with an overall 78.28% increase.  Current assets on revenue also showed a significant overall increase of 90.19%, exhibiting high variability.  Conversely, the ratio of retained earnings to revenue decreased overall by 69.03%, with substantial fluctuations.  Retained earnings on assets decreased by 4.19%, also showing significant variation. Earnings per share significantly decreased by 566.67% over the period.