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 18.49 (%).Trend:Decrease 42.86% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 120.67 (%).Trend:Increase 552.62% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 50.67 (%).Trend:Decrease 58.01% than previous quarter

Overall: increasing (174.04%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 341.96 (%).Trend:Decrease 44.93% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 1057.85 (%).Trend:Increase 209.35% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 443.39 (%).Trend:Decrease 58.09% than previous quarter

Overall: increasing (29.66%). 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 -375.46 (%).Trend:Decrease 48.19% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -487.21 (%).Trend:Increase 29.76% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -151.8 (%).Trend:Decrease 68.84% than previous quarter

Overall: increasing (-59.57%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 24.2 (%).Trend:Decrease 17.41% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 12.42 (%).Trend:Decrease 48.68% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 10.37 (%).Trend:Decrease 16.51% than previous quarter

Overall: decreasing (-57.15%). Fluctuation: **Significant** (high 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 -104.53 (%).Trend:Decrease 5.67% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -44.87 (%).Trend:Decrease 57.07% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -33.36 (%).Trend:Decrease 25.65% than previous quarter

Overall: increasing (-68.09%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share 0.41 (USD).Trend:Increase 0% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.2 (USD).Trend:Decrease 51.22% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.85 (USD).Trend:Increase 325.0% than previous quarter

Overall: increasing (107.32%). Fluctuation: **Significant** (high variation).



Analyzing Q3 2020 to Q2 2021 data reveals considerable volatility. Liabilities on Revenue increased 174.04%, while Current Assets on Revenue increased 29.66%.  The Ratio of Retained Earnings to Revenue increased by -59.57%, and the SG&A Expense Ratio decreased by -57.15%.  Retained Earnings on Assets increased by -68.09%, and Earnings Per Share increased significantly (107.32%).