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 113.66 (%).Trend:Decrease 24.86% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 283.71 (%).Trend:Increase 149.61% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 139.32 (%).Trend:Decrease 50.89% than previous quarter

Overall: increasing (22.58%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 104.1 (%).Trend:Decrease 26.24% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 284.19 (%).Trend:Increase 173.0% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 142.29 (%).Trend:Decrease 49.93% than previous quarter

Overall: increasing (36.69%). 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 -162.12 (%).Trend:Decrease 36.43% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -373.52 (%).Trend:Increase 130.4% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -173.83 (%).Trend:Decrease 53.46% than previous quarter

Overall: decreasing (7.22%). 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 -32.22 (%).Trend:Decrease 3.07% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -28.38 (%).Trend:Decrease 11.92% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -27.4 (%).Trend:Decrease 3.45% than previous quarter

Overall: increasing (-14.96%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share -1.78 (USD).Trend:Increase 0% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.05 (USD).Trend:Decrease 102.81% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.11 (USD).Trend:Increase 120.0% than previous quarter

Overall: increasing (-106.18%). Fluctuation: **Significant** (high variation).



The data from Q3 2020 to Q2 2021 indicates significant variability across key metrics. Liabilities on Revenue show a net increase of 22.58%, while Current assets on Revenue increased by 36.69%. However, both metrics experienced substantial fluctuations. The Ratio of Retained Earnings to Revenue decreased by 7.22%, also with high volatility.  Retained Earning on Assets show a net (negative) increase of -14.96% with significant variation. Earnings per share moved from negative to positive, demonstrating substantial fluctuation.