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 114.7 (%).Trend:Decrease 33.85% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 289.19 (%).Trend:Increase 152.13% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 119.65 (%).Trend:Decrease 58.63% than previous quarter

Overall: increasing (4.32%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 140.43 (%).Trend:Decrease 25.79% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 389.45 (%).Trend:Increase 177.33% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 208.0 (%).Trend:Decrease 46.59% than previous quarter

Overall: increasing (48.12%). 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 154.2 (%).Trend:Decrease 28.84% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 398.33 (%).Trend:Increase 158.32% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 159.54 (%).Trend:Decrease 59.95% than previous quarter

Overall: increasing (3.46%). 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 32.41 (%).Trend:Decrease 1.19% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 30.57 (%).Trend:Decrease 5.68% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 28.84 (%).Trend:Decrease 5.66% than previous quarter

Overall: decreasing (-11.02%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share -9.75 (USD).Trend:Increase 22.95% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.42 (USD).Trend:Decrease 104.31% than previous quarter
Year 2021 Quarter 2: Earning Per Share 6.04 (USD).Trend:Increase 1338.1% than previous quarter

Overall: increasing (-161.95%). Fluctuation: **Significant** (high variation).



Financial data for Q3 2020 to Q2 2021 shows significant variability. Liabilities on revenue increased with high fluctuation. Current assets on revenue also experienced a substantial rise followed by a decrease. Cost efficiency, indicated by the retained earnings to revenue ratio, increased marginally, but volatility remained high. Investment efficiency demonstrated a steady decrease. Earnings per share showed large fluctuations, transitioning from negative to positive values.