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 20.18 (%).Trend:Decrease 25.29% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 62.44 (%).Trend:Increase 209.42% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 35.28 (%).Trend:Decrease 43.5% than previous quarter

Overall: increasing (74.83%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 52.12 (%).Trend:Decrease 28.43% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 173.68 (%).Trend:Increase 233.23% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 75.98 (%).Trend:Decrease 56.25% than previous quarter

Overall: increasing (45.78%). 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 23.11 (%).Trend:Decrease 40.15% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 72.04 (%).Trend:Increase 211.73% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 36.61 (%).Trend:Decrease 49.18% than previous quarter

Overall: increasing (58.42%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 24.56 (%).Trend:Decrease 0.24% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 26.63 (%).Trend:Increase 8.43% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 25.57 (%).Trend:Decrease 3.98% than previous quarter

Overall: increasing (4.11%). 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 24.24 (%).Trend:Decrease 10.98% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 20.35 (%).Trend:Decrease 16.05% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 21.58 (%).Trend:Increase 6.04% than previous quarter

Overall: decreasing (-10.97%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share -1.52 (USD).Trend:Decrease 445.45% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.02 (USD).Trend:Decrease 101.32% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.44 (USD).Trend:Increase 2100.0% than previous quarter

Overall: increasing (-128.95%). Fluctuation: **Significant** (high variation).



Q3 2020 to Q2 2021 financial data indicates significant volatility across various key metrics. Liabilities and current assets on revenue demonstrate increases with considerable fluctuations.  Cost efficiency, represented by the retained earnings-to-revenue ratio, reveals an overall increase but substantial variations between quarters.  SG&A expenses show a modest uptrend.  Investment efficiency shows a slight overall decrease in retained earnings on assets with low fluctuation.  Earnings per share demonstrate a significant overall increase, yet with substantial volatility.