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 89.91 (%).Trend:Decrease 39.65% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 105.23 (%).Trend:Increase 17.04% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 48.05 (%).Trend:Decrease 54.34% than previous quarter

Overall: decreasing (-46.56%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 28.9 (%).Trend:Decrease 79.22% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 42.0 (%).Trend:Increase 45.33% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 30.48 (%).Trend:Decrease 27.43% than previous quarter

Overall: increasing (5.47%). Fluctuation: **Neutral** (moderate 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 88.61 (%).Trend:Decrease 43.66% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 92.76 (%).Trend:Increase 4.68% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 46.49 (%).Trend:Decrease 49.88% than previous quarter

Overall: decreasing (-47.53%). 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 11.88 (%).Trend:Decrease 6.09% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 10.62 (%).Trend:Decrease 10.61% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 12.53 (%).Trend:Increase 17.98% than previous quarter

Overall: increasing (5.47%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share -3.56 (USD).Trend:Increase 37.45% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.41 (USD).Trend:Decrease 111.52% than previous quarter
Year 2021 Quarter 2: Earning Per Share 1.51 (USD).Trend:Increase 268.29% than previous quarter

Overall: increasing (-142.42%). Fluctuation: **Significant** (high variation).



Financial performance from Q3 2020 to Q2 2021 exhibits fluctuating trends. Liabilities on revenue decreased, but with a high degree of fluctuation; current assets on revenue showed a slight increase overall. Cost efficiency, as measured by the ratio of retained earnings to revenue, decreased overall, showing high volatility. Investment efficiency as measured by retained earnings on assets, showed a moderate increase over the period.  Earnings per share increased overall, with substantial fluctuations. The data suggest periods of both growth and contraction, potentially with some periods of financial stress.