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 131.71 (%).Trend:Decrease 53.57% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 704.17 (%).Trend:Increase 434.64% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 348.91 (%).Trend:Decrease 50.45% than previous quarter

Overall: increasing (164.91%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 157.4 (%).Trend:Decrease 51.17% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 709.15 (%).Trend:Increase 350.54% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 331.04 (%).Trend:Decrease 53.32% than previous quarter

Overall: increasing (110.32%). 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 -32.67 (%).Trend:Decrease 24.83% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -189.33 (%).Trend:Increase 479.52% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -75.39 (%).Trend:Decrease 60.18% than previous quarter

Overall: decreasing (130.76%). 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 -7.1 (%).Trend:Increase 28.86% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -10.79 (%).Trend:Increase 51.97% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -10.47 (%).Trend:Decrease 2.97% than previous quarter

Overall: decreasing (47.46%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share -16.13 (USD).Trend:Increase 10.71% than previous quarter
Year 2021 Quarter 1: Earning Per Share -4.17 (USD).Trend:Decrease 74.15% than previous quarter
Year 2021 Quarter 2: Earning Per Share -6.16 (USD).Trend:Increase 47.72% than previous quarter

Overall: increasing (-61.81%). Fluctuation: **Significant** (high variation).



Analyzing Q3 2020 to Q2 2021 reveals substantial fluctuations in key financial metrics. Liabilities on Revenue and Current Assets on Revenue demonstrate overall increases, while Ratio of Retained Earnings to Revenue and Retained Earnings on Assets experienced significant decreases. Earning Per Share increased overall despite volatility, highlighting an inconsistent performance pattern.