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 59.42 (%).Trend:Decrease 34.4% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 180.55 (%).Trend:Increase 203.85% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 90.64 (%).Trend:Decrease 49.8% than previous quarter

Overall: increasing (52.54%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 144.48 (%).Trend:Decrease 31.09% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 446.68 (%).Trend:Increase 209.16% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 219.83 (%).Trend:Decrease 50.79% than previous quarter

Overall: increasing (52.15%). 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 -171.97 (%).Trend:Decrease 36.23% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -491.57 (%).Trend:Increase 185.85% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -230.66 (%).Trend:Decrease 53.08% than previous quarter

Overall: decreasing (34.13%). 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 -98.59 (%).Trend:Decrease 6.21% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -92.46 (%).Trend:Decrease 6.22% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -88.8 (%).Trend:Decrease 3.96% than previous quarter

Overall: increasing (-9.93%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share 0.13 (USD).Trend:Increase 225.0% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.03 (USD).Trend:Decrease 76.92% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.12 (USD).Trend:Increase 300.0% than previous quarter

Overall: decreasing (-7.69%). Fluctuation: **Significant** (high variation).



Q3 2020 to Q2 2021 data shows significant fluctuations across metrics. Liabilities on revenue and current assets on revenue increased substantially.  The ratio of retained earnings to revenue decreased considerably.  Retained earnings on assets showed a slight increase, while earnings per share decreased slightly, both demonstrating high volatility.