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 73.85 (%).Trend:Decrease 21.79% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 110.42 (%).Trend:Increase 49.52% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 101.04 (%).Trend:Decrease 8.49% than previous quarter

Overall: increasing (36.82%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 48.3 (%).Trend:Decrease 43.41% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 66.9 (%).Trend:Increase 38.51% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 41.7 (%).Trend:Decrease 37.67% than previous quarter

Overall: decreasing (-13.66%). Fluctuation: **Neutral** (moderate 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 187.63 (%).Trend:Decrease 36.67% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 376.97 (%).Trend:Increase 100.91% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 149.78 (%).Trend:Decrease 60.27% than previous quarter

Overall: decreasing (-20.17%). 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 15.87 (%).Trend:Decrease 11.69% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 19.37 (%).Trend:Increase 22.05% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 14.86 (%).Trend:Decrease 23.28% than previous quarter

Overall: decreasing (-6.36%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share -3.56 (USD).Trend:Increase 40.16% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.45 (USD).Trend:Decrease 112.64% than previous quarter
Year 2021 Quarter 2: Earning Per Share -1.16 (USD).Trend:Decrease 357.78% than previous quarter

Overall: increasing (-67.42%). Fluctuation: **Significant** (high variation).



Financial data from Q3 2020 to Q2 2021 displays fluctuating trends. Liabilities on revenue have an overall positive trend, although fluctuations are present. Current assets show an overall decrease, despite some positive changes. Cost efficiency, measured by retained earnings to revenue, shows a significant drop. Investment efficiency displays a slight increase, while earnings per share show a largely negative trend with significant volatility. Overall, the data suggests a period of substantial financial change and possible instability.