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 34.33 (%).Trend:Decrease 31.48% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 116.73 (%).Trend:Increase 240.02% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 60.0 (%).Trend:Decrease 48.6% than previous quarter

Overall: increasing (74.77%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 126.52 (%).Trend:Decrease 40.55% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 397.84 (%).Trend:Increase 214.45% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 169.46 (%).Trend:Decrease 57.4% than previous quarter

Overall: increasing (33.94%). 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 -142.41 (%).Trend:Decrease 23.02% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -551.29 (%).Trend:Increase 287.11% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -259.24 (%).Trend:Decrease 52.98% than previous quarter

Overall: decreasing (82.04%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 38.68 (%).Trend:Increase 5.48% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 36.22 (%).Trend:Decrease 6.36% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 33.21 (%).Trend:Decrease 8.31% than previous quarter

Overall: decreasing (-14.14%). Fluctuation: **Little** (low variation).


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 -61.57 (%).Trend:Increase 20.0% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -74.8 (%).Trend:Increase 21.49% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -81.22 (%).Trend:Increase 8.58% than previous quarter

Overall: decreasing (31.91%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share -0.58 (USD).Trend:Increase 52.63% than previous quarter
Year 2021 Quarter 1: Earning Per Share -5.28 (USD).Trend:Increase 810.34% than previous quarter
Year 2021 Quarter 2: Earning Per Share -9.15 (USD).Trend:Increase 73.3% than previous quarter

Overall: decreasing (1477.59%). Fluctuation: **Significant** (high variation).



Financial performance from Q3 2020 to Q2 2021 exhibits significant volatility. Liabilities on revenue show a significant increase overall, while current assets on revenue also display fluctuating trends. Cost efficiency, indicated by the ratio of retained earnings to revenue, is sharply decreasing.  Selling, general, and administrative (SG&A) expenses are slightly decreasing. Investment efficiency and earnings per share are also decreasing, though with fluctuating trends. Overall, the financial performance during this period displays concerning volatility and potential problems.