Working Capital Efficiency
The data from Quater 3 in 2020 to Quater 2 in 2021 includes 3 quarters.

Liabilities on Revenue
Current assets on Revenue

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 80.51 (%).Trend:Decrease 40.75% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue 112.12 (%).Trend:Increase 39.26% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue 14.34 (%).Trend:Decrease 87.21% than previous quarter

Overall: decreasing (-82.19%). 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 5.48 (%).Trend:Decrease 30.46% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets 1.77 (%).Trend:Decrease 67.7% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets 0.68 (%).Trend:Decrease 61.58% than previous quarter

Overall: decreasing (-87.59%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share -5.19 (USD).Trend:Increase 29.43% than previous quarter
Year 2021 Quarter 1: Earning Per Share -0.81 (USD).Trend:Decrease 84.39% than previous quarter
Year 2021 Quarter 2: Earning Per Share -1.3 (USD).Trend:Increase 60.49% than previous quarter

Overall: increasing (-74.95%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2020 to Q2 2021 reveal a continued downward trend with substantial variation. The ratio of retained earnings to revenue decreased significantly and unexpectedly, indicating a weakening financial position.  Retained earnings on assets declined steeply, and earnings per share (EPS) also experienced inconsistent changes. The data highlights the need for immediate attention to these unfavorable trends, possibly leading to further investigation and strategic interventions.