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 50.19 (%).Trend:Decrease 37.65% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 151.81 (%).Trend:Increase 202.47% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 86.73 (%).Trend:Decrease 42.87% than previous quarter

Overall: increasing (72.8%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 109.65 (%).Trend:Decrease 31.18% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 335.28 (%).Trend:Increase 205.77% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 185.95 (%).Trend:Decrease 44.54% than previous quarter

Overall: increasing (69.59%). 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 -0.88 (%).Trend:Decrease 51.11% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -8.96 (%).Trend:Increase 918.18% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -18.41 (%).Trend:Increase 105.47% than previous quarter

Overall: decreasing (1992.05%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 33.47 (%).Trend:Decrease 5.77% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 32.26 (%).Trend:Decrease 3.62% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 35.3 (%).Trend:Increase 9.42% than previous quarter

Overall: increasing (5.47%). 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 -0.29 (%).Trend:Decrease 23.68% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -1.05 (%).Trend:Increase 262.07% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -3.96 (%).Trend:Increase 277.14% than previous quarter

Overall: decreasing (1265.52%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share -1.58 (USD).Trend:Decrease 2.47% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.01 (USD).Trend:Decrease 100.63% than previous quarter
Year 2021 Quarter 2: Earning Per Share -1.16 (USD).Trend:Decrease 11700.0% than previous quarter

Overall: increasing (-26.58%). Fluctuation: **Significant** (high variation).



The data from Q3 2020 to Q2 2021 reveals significant fluctuations in key financial metrics. Liabilities and current assets on revenue increased overall, despite quarter-to-quarter volatility.  Retained earnings ratios decreased substantially, while SG&A expenses showed only minor changes.  Retained earnings on assets and earnings per share experienced dramatic decreases.