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 60.69 (%).Trend:Decrease 30.49% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 88.48 (%).Trend:Increase 45.79% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 44.89 (%).Trend:Decrease 49.27% than previous quarter

Overall: decreasing (-26.03%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 194.48 (%).Trend:Decrease 31.57% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 470.91 (%).Trend:Increase 142.14% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 238.71 (%).Trend:Decrease 49.31% than previous quarter

Overall: increasing (22.74%). 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 -62.75 (%).Trend:Decrease 64.97% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -173.7 (%).Trend:Increase 176.81% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -84.16 (%).Trend:Decrease 51.55% than previous quarter

Overall: decreasing (34.12%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 38.5 (%).Trend:Decrease 1.13% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 35.87 (%).Trend:Decrease 6.83% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 36.29 (%).Trend:Increase 1.17% than previous quarter

Overall: decreasing (-5.74%). 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 -14.35 (%).Trend:Decrease 54.4% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -14.54 (%).Trend:Increase 1.32% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -14.09 (%).Trend:Decrease 3.09% than previous quarter

Overall: increasing (-1.81%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share 4.63 (USD).Trend:Increase 1496.55% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.1 (USD).Trend:Decrease 97.84% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.17 (USD).Trend:Increase 70.0% than previous quarter

Overall: decreasing (-96.33%). Fluctuation: **Significant** (high variation).



Over Q3 2020 to Q2 2021, liabilities on revenue decreased (-26.03%) with significant fluctuation. Current assets on revenue increased (22.74%) but also fluctuated significantly. The ratio of retained earnings to revenue decreased significantly (-34.12%). SG&A expense ratio showed a slight decrease (-5.74%) with low variation. Retained earnings on assets increased slightly (-1.81%) with significant fluctuation. Earnings per share decreased significantly (-96.33%).