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 68.5 (%).Trend:Decrease 11.74% than previous quarter
Year 2021 Quarter 1: Liabilities on Revenue 143.03 (%).Trend:Increase 108.8% than previous quarter
Year 2021 Quarter 2: Liabilities on Revenue 90.99 (%).Trend:Decrease 36.38% than previous quarter

Overall: increasing (32.83%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2020 Quarter 3: Current assets on Revenue 92.61 (%).Trend:Decrease 29.16% than previous quarter
Year 2021 Quarter 1: Current assets on Revenue 166.82 (%).Trend:Increase 80.13% than previous quarter
Year 2021 Quarter 2: Current assets on Revenue 110.69 (%).Trend:Decrease 33.65% than previous quarter

Overall: increasing (19.52%). 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 -766.51 (%).Trend:Decrease 27.69% than previous quarter
Year 2021 Quarter 1: Ratio of Retained Earnings to Revenue -1345.74 (%).Trend:Increase 75.57% than previous quarter
Year 2021 Quarter 2: Ratio of Retained Earnings to Revenue -875.15 (%).Trend:Decrease 34.97% than previous quarter

Overall: decreasing (14.17%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2020 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 52.09 (%).Trend:Increase 5.25% than previous quarter
Year 2021 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 28.76 (%).Trend:Decrease 44.79% than previous quarter
Year 2021 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 44.7 (%).Trend:Increase 55.42% than previous quarter

Overall: decreasing (-14.19%). 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 -505.41 (%).Trend:Increase 3.27% than previous quarter
Year 2021 Quarter 1: Retained Earning on Assets -510.75 (%).Trend:Increase 1.06% than previous quarter
Year 2021 Quarter 2: Retained Earning on Assets -510.12 (%).Trend:Decrease 0.12% than previous quarter

Overall: decreasing (0.93%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2020 Quarter 3: Earning Per Share -1.0 (USD).Trend:Increase 194.12% than previous quarter
Year 2021 Quarter 1: Earning Per Share 0.41 (USD).Trend:Decrease 141.0% than previous quarter
Year 2021 Quarter 2: Earning Per Share 0.28 (USD).Trend:Decrease 31.71% than previous quarter

Overall: increasing (-128.0%). Fluctuation: **Significant** (high variation).



From Q3 2020 to Q2 2021, liabilities on revenue increased moderately (32.83%), and current assets on revenue increased moderately (19.52%).  The ratio of retained earnings to revenue decreased slightly (14.17%), while the SG&A expense ratio decreased moderately (-14.19%). Retained earnings on assets decreased slightly (0.93%), and earnings per share increased significantly (-128.0%).  High fluctuation is observed across most metrics.