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 37.08 (%).Trend:Decrease 43.36% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 83.13 (%).Trend:Increase 124.19% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 39.64 (%).Trend:Decrease 52.32% than previous quarter

Overall: increasing (6.9%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 84.37 (%).Trend:Decrease 38.6% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 208.91 (%).Trend:Increase 147.61% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 107.17 (%).Trend:Decrease 48.7% than previous quarter

Overall: increasing (27.02%). 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 -97.96 (%).Trend:Decrease 46.25% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -117.79 (%).Trend:Increase 20.24% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -45.89 (%).Trend:Decrease 61.04% than previous quarter

Overall: increasing (-53.15%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 10.54 (%).Trend:Decrease 5.39% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 9.26 (%).Trend:Decrease 12.14% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 9.05 (%).Trend:Decrease 2.27% than previous quarter

Overall: decreasing (-14.14%). Fluctuation: **Little** (low variation).


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 -90.93 (%).Trend:Decrease 11.66% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -40.39 (%).Trend:Decrease 55.58% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -31.32 (%).Trend:Decrease 22.46% than previous quarter

Overall: increasing (-65.56%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share 0.6 (USD).Trend:Increase 122.22% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.46 (USD).Trend:Decrease 23.33% than previous quarter
Year 2021 Quarter 2: Earning Per Share 1.04 (USD).Trend:Increase 126.09% than previous quarter

Overall: increasing (73.33%). Fluctuation: **Significant** (high variation).



From Q3 2020 to Q2 2021, liabilities and current assets on revenue saw increases of 6.9% and 27.02%, respectively, with significant fluctuation.  The ratio of retained earnings to revenue increased negatively, suggesting continued losses, while SG&A expenses decreased consistently.  Retained earnings on assets improved, and earnings per share saw a substantial increase of 73.33%, reflecting significant volatility.