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 89.15 (%).Trend:Decrease 33.6% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 268.45 (%).Trend:Increase 201.12% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 138.81 (%).Trend:Decrease 48.29% than previous quarter

Overall: increasing (55.7%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 151.23 (%).Trend:Decrease 40.91% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 479.61 (%).Trend:Increase 217.14% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 238.34 (%).Trend:Decrease 50.31% than previous quarter

Overall: increasing (57.6%). 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 3.87 (%).Trend:Decrease 67.88% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -24.81 (%).Trend:Decrease 741.09% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -15.93 (%).Trend:Decrease 35.79% than previous quarter

Overall: decreasing (-511.63%). 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 1.47 (%).Trend:Decrease 50.67% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -3.29 (%).Trend:Decrease 323.81% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -4.24 (%).Trend:Increase 28.88% than previous quarter

Overall: decreasing (-388.44%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share 1.73 (USD).Trend:Increase 50.43% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.01 (USD).Trend:Decrease 99.42% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.55 (USD).Trend:Increase 5400.0% than previous quarter

Overall: decreasing (-68.21%). Fluctuation: **Significant** (high variation).



From Q3 2020 to Q2 2021, liabilities and current assets on revenue increased (55.7% and 57.6% respectively), but with significant fluctuations.  The ratio of retained earnings to revenue decreased sharply (-511.63%), exhibiting significant variation. Retained earnings on assets also decreased significantly (-388.44%), fluctuating substantially.  Earnings per share decreased (-68.21%) with significant fluctuation.