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 37.95 (%).Trend:Decrease 26.2% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 271.95 (%).Trend:Increase 616.6% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 50.92 (%).Trend:Decrease 81.28% than previous quarter

Overall: increasing (34.18%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 113.55 (%).Trend:Decrease 29.74% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 300.66 (%).Trend:Increase 164.78% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 72.78 (%).Trend:Decrease 75.79% than previous quarter

Overall: decreasing (-35.9%). 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 -6.57 (%).Trend:Decrease 49.03% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -23.76 (%).Trend:Increase 261.64% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -2.68 (%).Trend:Decrease 88.72% than previous quarter

Overall: increasing (-59.21%). 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 -1.35 (%).Trend:Decrease 23.73% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -1.55 (%).Trend:Increase 14.81% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -0.45 (%).Trend:Decrease 70.97% than previous quarter

Overall: increasing (-66.67%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share -1.34 (USD).Trend:Decrease 17.79% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.26 (USD).Trend:Decrease 119.4% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.99 (USD).Trend:Increase 280.77% than previous quarter

Overall: increasing (-173.88%). Fluctuation: **Significant** (high variation).



Financial data from Q3 2020 to Q2 2021 show extremely volatile results. Liabilities on revenue experienced a significant increase followed by a considerable decline.  Current assets on revenue also demonstrate significant increases and decreases. Cost efficiency, as measured by the ratio of retained earnings to revenue, displays a troubling trend with substantial volatility. Invest efficiency and earning per share (EPS) continue to fluctuate significantly, raising serious concerns about the company's financial stability.