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 89.12 (%).Trend:Decrease 34.07% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 264.63 (%).Trend:Increase 196.94% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 132.23 (%).Trend:Decrease 50.03% than previous quarter

Overall: increasing (48.37%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 129.15 (%).Trend:Decrease 30.28% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 532.34 (%).Trend:Increase 312.19% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 258.58 (%).Trend:Decrease 51.43% than previous quarter

Overall: increasing (100.22%). 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 -25.29 (%).Trend:Decrease 50.82% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -34.48 (%).Trend:Increase 36.34% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -12.95 (%).Trend:Decrease 62.44% than previous quarter

Overall: increasing (-48.79%). 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 -13.02 (%).Trend:Decrease 29.28% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -4.64 (%).Trend:Decrease 64.36% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -3.52 (%).Trend:Decrease 24.14% than previous quarter

Overall: increasing (-72.96%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share 2.07 (USD).Trend:Increase 59.23% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.66 (USD).Trend:Decrease 68.12% than previous quarter
Year 2021 Quarter 2: Earning Per Share 1.5 (USD).Trend:Increase 127.27% than previous quarter

Overall: decreasing (-27.54%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2020 to Q2 2021 display significant volatility. Liabilities on revenue increased by 48.37%, while current assets on revenue increased by 100.22%. The ratio of retained earnings to revenue increased but with fluctuations, increasing by 48.79%. Invest efficiency shows an increasing trend in retained earnings on assets, -72.96% overall.  Earning per share experienced a significant decrease of 27.54% despite fluctuations, suggesting a potentially negative trend.