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 33.34 (%).Trend:Decrease 28.91% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 89.08 (%).Trend:Increase 167.19% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 59.06 (%).Trend:Decrease 33.7% than previous quarter

Overall: increasing (77.14%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 36.0 (%).Trend:Decrease 27.05% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 89.78 (%).Trend:Increase 149.39% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 44.77 (%).Trend:Decrease 50.13% than previous quarter

Overall: increasing (24.36%). 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 -22.62 (%).Trend:Decrease 32.8% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -78.75 (%).Trend:Increase 248.14% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -37.24 (%).Trend:Decrease 52.71% than previous quarter

Overall: decreasing (64.63%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 11.41 (%).Trend:Decrease 1.47% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 11.41 (%).Trend:Increase 0.0% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 11.47 (%).Trend:Increase 0.53% than previous quarter

Overall: increasing (0.53%). 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 -22.46 (%).Trend:Decrease 0.27% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -30.25 (%).Trend:Increase 34.68% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -29.14 (%).Trend:Decrease 3.67% than previous quarter

Overall: decreasing (29.74%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share -0.68 (USD).Trend:Decrease 4.23% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.2 (USD).Trend:Decrease 129.41% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.87 (USD).Trend:Increase 335.0% than previous quarter

Overall: increasing (-227.94%). Fluctuation: **Significant** (high variation).



Financial data from Q3 2020 to Q2 2021 shows substantial fluctuations. Working capital efficiency exhibits volatility, with liabilities on revenue increasing notably then decreasing. Current assets on revenue demonstrate a similar pattern. Cost efficiency reveals a significant decline in the ratio of retained earnings to revenue, fluctuating significantly. The SG&A expense ratio exhibits a modest downward trend with minimal variation. Investment efficiency displays a declining trend in retained earnings on assets. Earnings per share demonstrate a volatile increase with significant fluctuations.