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 69.56 (%).Trend:Increase 33.41% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 287.8 (%).Trend:Increase 313.74% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 158.11 (%).Trend:Decrease 45.06% than previous quarter

Overall: increasing (127.3%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 237.36 (%).Trend:Decrease 24.31% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 757.69 (%).Trend:Increase 219.22% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 341.0 (%).Trend:Decrease 54.99% than previous quarter

Overall: increasing (43.66%). 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 117.19 (%).Trend:Decrease 37.51% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 306.96 (%).Trend:Increase 161.93% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 115.59 (%).Trend:Decrease 62.34% than previous quarter

Overall: decreasing (-1.37%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 18.57 (%).Trend:Increase 6.54% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 17.2 (%).Trend:Decrease 7.38% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 13.16 (%).Trend:Decrease 23.49% than previous quarter

Overall: decreasing (-29.13%). Fluctuation: **Neutral** (moderate 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 42.39 (%).Trend:Decrease 15.74% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 35.99 (%).Trend:Decrease 15.1% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 30.41 (%).Trend:Decrease 15.5% than previous quarter

Overall: decreasing (-28.26%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share -2.27 (USD).Trend:Increase 23.37% than previous quarter
Year 2021 Quarter 1: Earning Per Share -0.05 (USD).Trend:Decrease 97.8% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.31 (USD).Trend:Decrease 720.0% than previous quarter

Overall: increasing (-113.66%). Fluctuation: **Significant** (high variation).



The financial data from Q3 2020 to Q2 2021 showcases significant volatility across various metrics.  Working capital efficiency exhibits substantial fluctuation in liabilities and current assets on revenue. Cost efficiency shows a consistent decline in the SG&A expense ratio. The ratio of retained earnings to revenue displayed substantial increases and decreases. Investment efficiency shows a consistent downward trend in retained earnings on assets. Earnings per share demonstrate significant fluctuations, transitioning from negative to positive and back again with high variation.