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 42.68 (%).Trend:Decrease 33.23% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 125.07 (%).Trend:Increase 193.04% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 55.4 (%).Trend:Decrease 55.7% than previous quarter

Overall: increasing (29.8%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 214.34 (%).Trend:Decrease 40.35% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 962.53 (%).Trend:Increase 349.07% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 396.45 (%).Trend:Decrease 58.81% than previous quarter

Overall: increasing (84.96%). 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 -754.84 (%).Trend:Decrease 37.23% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -2082.34 (%).Trend:Increase 175.87% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -873.29 (%).Trend:Decrease 58.06% than previous quarter

Overall: decreasing (15.69%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 54.78 (%).Trend:Decrease 7.29% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 63.21 (%).Trend:Increase 15.39% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 55.64 (%).Trend:Decrease 11.98% than previous quarter

Overall: increasing (1.57%). 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 -262.64 (%).Trend:Increase 4.48% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -176.97 (%).Trend:Decrease 32.62% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -178.87 (%).Trend:Increase 1.07% than previous quarter

Overall: increasing (-31.9%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share -0.34 (USD).Trend:Increase 0% than previous quarter
Year 2021 Quarter 1: Earning Per Share -0.14 (USD).Trend:Decrease 58.82% than previous quarter
Year 2021 Quarter 2: Earning Per Share -0.21 (USD).Trend:Increase 50.0% than previous quarter

Overall: increasing (-38.24%). Fluctuation: **Significant** (high variation).



From Q3 2020 to Q2 2021, Liabilities on Revenue increased (29.8%), and Current assets on Revenue increased (84.96%), both with significant fluctuation. The Ratio of Retained Earnings to Revenue decreased (15.69%) with high variation; SG&A Expense Ratio increased (1.57%) with low variation.  Retained Earning on Assets increased (-31.9%) and Earning Per Share increased (-38.24%), both with significant fluctuation.