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 57.98 (%).Trend:Decrease 100.0% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 194.48 (%).Trend:Increase 235.43% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 93.08 (%).Trend:Decrease 52.14% than previous quarter

Overall: increasing (60.54%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 98.73 (%).Trend:Decrease 100.0% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 343.16 (%).Trend:Increase 247.57% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 172.02 (%).Trend:Decrease 49.87% than previous quarter

Overall: increasing (74.23%). 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 52.53 (%).Trend:Decrease 100.0% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 183.84 (%).Trend:Increase 249.97% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 85.89 (%).Trend:Decrease 53.28% than previous quarter

Overall: increasing (63.51%). 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 11.13 (%).Trend:Increase 9.76% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 11.02 (%).Trend:Decrease 0.99% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 10.86 (%).Trend:Decrease 1.45% than previous quarter

Overall: decreasing (-2.43%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share -0.13 (USD).Trend:Decrease 78.69% than previous quarter
Year 2021 Quarter 1: Earning Per Share -0.24 (USD).Trend:Increase 84.62% than previous quarter
Year 2021 Quarter 2: Earning Per Share -0.29 (USD).Trend:Increase 20.83% than previous quarter

Overall: decreasing (123.08%). Fluctuation: **Significant** (high variation).



The period Q3 2020-Q2 2021 displays substantial volatility.  Liabilities on revenue, current assets on revenue, and the ratio of retained earnings to revenue increased, showing significant fluctuation.  Conversely, retained earnings on assets decreased slightly (-2.43%) with little variation.  Earnings per share decreased significantly (123.08%), highlighting high variability.