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 29.46 (%).Trend:Decrease 17.41% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 92.03 (%).Trend:Increase 212.39% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 47.01 (%).Trend:Decrease 48.92% than previous quarter

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

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 66.29 (%).Trend:Decrease 31.49% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 221.23 (%).Trend:Increase 233.73% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 95.98 (%).Trend:Decrease 56.62% than previous quarter

Overall: increasing (44.79%). 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 12.76 (%).Trend:Decrease 37.63% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 29.4 (%).Trend:Increase 130.41% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 15.59 (%).Trend:Decrease 46.97% than previous quarter

Overall: increasing (22.18%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 19.1 (%).Trend:Decrease 7.28% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 16.82 (%).Trend:Decrease 11.94% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 18.41 (%).Trend:Increase 9.45% than previous quarter

Overall: decreasing (-3.61%). 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 8.63 (%).Trend:Decrease 4.32% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 7.32 (%).Trend:Decrease 15.18% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 7.93 (%).Trend:Increase 8.33% than previous quarter

Overall: decreasing (-8.11%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share -2.48 (USD).Trend:Increase 7.83% than previous quarter
Year 2021 Quarter 1: Earning Per Share -3.27 (USD).Trend:Increase 31.85% than previous quarter
Year 2021 Quarter 2: Earning Per Share -3.44 (USD).Trend:Increase 5.2% than previous quarter

Overall: decreasing (38.71%). Fluctuation: **Significant** (high variation).



Analysis of Q3 2020 to Q2 2021 financial data reveals significant fluctuations.  Liabilities and current assets on revenue experienced significant changes, with increases in Q1 2021. Cost efficiency, as shown by the retained earnings-to-revenue ratio, shows significant fluctuation.  SG&A expense ratio displays a small decrease, indicating somewhat stable performance. Investment efficiency and earning per share demonstrate mostly negative trends with significant volatility.  Overall, the company's financial performance appears highly variable and unpredictable in the short term.